Tax free and taxable services of Ashirwad Nursing Home and rate of GST payable is 18%.
Do the calculations. GST charged separately -
(1) Receipts of Diagnostic Center Rs. 1,60,000.
,
(2) Ambulance and transportation facility to patients Rs 2,30,000. -
(3) Cosmetic surgery Rs 4,20,000.
(4) Cosmetic surgery for accident injured patients – Rs 88,000.
*(5) Medicine and treatment (medicines worth Rs 1 lakh used) - Rs 1,50,000.
(6) Room and ward charges Rs 5,40,000.
(7) Card Blood Bank Services Rs 1,68,000. -
(8) Plastic surgery Rs 92,000.
(9) Outdoor Patient Testing Fee – Rs 78,000.
Compute value of Exempted and taxable services and GST @ 18% of Aashirwad Nursing Home. All amounts are exclusive of GST -
(1) Receipts of Diagnostic Centre ₹1,60,000.
(2) Receipts on account of transportation of patients of clinical establishment -2,30,000
Answers & Comments
Verified answer
Explanation:
Certainly, let's calculate the GST for each service based on a rate of 18%.
(1) **Receipts of Diagnostic Center Rs. 1,60,000:**
GST = 18% of Rs. 1,60,000
GST = Rs. 28,800
(2) **Ambulance and transportation facility to patients Rs. 2,30,000:**
GST = 18% of Rs. 2,30,000
GST = Rs. 41,400
(3) **Cosmetic surgery Rs. 4,20,000:**
GST = 18% of Rs. 4,20,000
GST = Rs. 75,600
(4) **Cosmetic surgery for accident-injured patients – Rs. 88,000:**
GST = 18% of Rs. 88,000
GST = Rs. 15,840
(5) **Medicine and treatment (medicines worth Rs. 1 lakh used) - Rs. 1,50,000:**
GST = 18% of Rs. 1,50,000
GST = Rs. 27,000
(6) **Room and ward charges Rs. 5,40,000:**
GST = 18% of Rs. 5,40,000
GST = Rs. 97,200
(7) **Card Blood Bank Services Rs. 1,68,000:**
GST = 18% of Rs. 1,68,000
GST = Rs. 30,240
(8) **Plastic surgery Rs. 92,000:**
GST = 18% of Rs. 92,000
GST = Rs. 16,560
(9) **Outdoor Patient Testing Fee – Rs. 78,000:**
GST = 18% of Rs. 78,000
GST = Rs. 14,040
These are the GST amounts for each service based on the 18% rate. If you need the total GST, you can add up these individual GST amounts.