M/s Hope & Win Medicare Clinic is a multispecialty hospital located at Chennai, Tamil Nadu. It has provided the following services to one of its…

CA Final · Indirect Tax Laws · MTP · January 2026
M/s Hope & Win Medicare Clinic is a multispecialty hospital located at Chennai, Tamil Nadu. It has provided the following services to one of its patient: (i) Air ambulance service provided to transport critically ill patient from distinct location to the hospital and total fee charged by way of said service - 80,000 (exclusive of taxes) (ii) Services by way of providing general ward room having room charges exceeding - 7,500 per day to the patient receiving health care services and total fee charged by way of said services is 1,72,500 (exclusive of taxes). Total value of taxable outward supply provided to the patient by Hope & Win Medicare Clinic will be: (2 Marks)
(A) ₹ 80,000
(B) ₹ 1,72,500
(C) ₹ 2,52,500
(D) NIL

Suggested Answer and Working Notes:

Correct Answer: Option (B)

₹ 1,72,500

Topics: Exemptions from GST

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