Goods & Services Tax (“GST”) is a tax on goods and services which will replace the current Sales and Service Tax effective 1st April 2015.
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Frequently Asked Questions
Will GST affect private hospitals' bills?
How is the healthcare industry affected?
Healthcare services are treated as exempt supplies under GST if they are supplied by the private healthcare facility registered or licensed premise under the Private Healthcare Facilities and Services Act 1998.
Which healthcare services are exempted from GST?
Here are some examples:
- Services by a medical officer employed by the hospital
- Medication and medical aid prescribed by doctors
- Equipment or medical technology for health purposes
- Hospital accommodation for in-patients including meals
- Patient medical reports as a certificate of fitness
Are there GST charges for consultants' fees?
What other hospital services are subject to 6% GST?
- Outpatient registration fee
- Administration fees
- Admission fees
- Food services for companion
- Sale of medical aids to patients that are not prescribed by doctor
- Retainl pharmacy & over-the-counter medication
Does GST apply to foreign patients?
Are hospital facilities also subject to 6% GST?
Yes. Such facilities include:
- Cafeteria & food outlets
- Telephone charges