GST Rate for SERVICE/USAGE of device for outside the state customers in India?

Question

MY COMPANY IS IN BANGALORE AND MY CUSTOMER ARE ALL OVER INDIA
WHAT IS THE GST RATE FOR THE USAGE OF DEVICE TO CUSTOMER, WE DO NOT SELL DEVICE TO USER.
AFTER 12 MONTHS OF USAGE, USER GETS IT FREE OF COST OR RETURNS IN GOOD CONDITION.

ANY GST OR INCOME TAX IMPLICATION IF WE PROVIDE DEVICE FREE OF COST TO THE USER (ELDERLY, DISABLED, PATIENT).

Answer 1

It you are providing your product as service then it comes to standard tax which is attracted for the services i.e. 18%. But here is a catch for the healthcare sector -

The GST council has decided not to take health services under GST ambit, so exemption on heath servics to be continued.
See Entry no. 82 exempts below:
(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;