The impact of Goods and Service Tax on healthcare is mixed although financial experts feel it will be ultimately positive Restructuring is still in progress, getting stabilize slowly. But concern like GDP contribution, FDI, GST on blood components, devices used in Dialysis, orthopedics, cancer, lifesaving and cardiac procedure need consideration. Under the range of GST, healthcare services cover diagnosis treatment, Usage of ambulance services by the patient to and from hospital, but exclude hair grafting and cosmetic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to by birth defects, developmental abnormalities, injury or trauma.

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Keywords: Goods and Service Tax, GST, Healthcare, Grafting, Functions.