"An effective public-private partnership (PPP) model should be proposed to ensure cost-efficient operations are conducted. Additionally, the capital expenditure incurred on eligible healthcare projects in semi-urban and rural areas should be reduced for ventures with a minimum of 50 beds. This will help in reaching rural, semi-urban, peri-urban and suburban regions of the state by having a distributed healthcare delivery model rather than crowding in cities whilst providing quality healthcare services in the above-said regions. Considering the shortage of medical manpower in the country, a weighted deduction of expenses incurred on skill development in the healthcare sector must be offered. Input credit on various services availed is currently very high resulting in a high cost of treatment which is borne by the patient. GST on a rental property is not eligible for input credit making it a cost for the hospital. Alternatively, hospitals should also be given the ability to claim the refund of input credits, similar to the benefits availed by export-oriented units and SEZs. This will help in reducing the cost of rendering services to patients."