GST for medical bills: Iras replies, ST Forum, 3 Jun 2015
GST-registered organisations, including hospitals and clinics, have to charge GST on the value of their goods and services.
For government-funded public hospitals and polyclinics that are providing subsidised medical services, GST on these subsidised medical services is absorbed by the Government. Therefore, subsidised patients in public hospitals and polyclinics do not pay any GST.
On the other hand, the GST on the goods and services provided by GST-registered private clinics is not absorbed by the Government.
Yvonne Yim (Ms)
Inland Revenue Authority of Singapore (Iras)