Under the CPA, definition, 2 (o) “service” means service of any description which is made available to potential users and includes, but not limited to, the provision of facilities in connection with banking, financing insurance, transport, processing, supply of electrical or other energy, board or lodging or both, housing construction, entertainment, amusement or the purveying of news or other information, but does not include the rendering of any service free of charge or under a contract of personal service;
The 2018 CPA amendment had included the ‘health services’ under the definition. Yesterday the cabinet has approved deletion of health care services under the ‘technical amendment’.
Interpretation: they have not excluded the health care services. Means it will be for the courts to interpret about the health care services inclusion. Supreme court had already interpreted that health care services are included in CPA.
ASK: The medical profession ASK was to exclude health services from CPA on the lines of health services being excluded from GST.
But even getting it deleted is a big success for IMA. Congrats team IMA.