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GST - Highlights / Catch Notes

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Exemption form GST - health care services or not - supply of ...


SUD Outpatient Services Not GST Exempt; AAR Rules They Don't Qualify as Health Care Services.

June 12, 2023

Case Laws     GST     AAR

Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith medicines - it is observed that applicant is involved to treat out door patients only and medicines are being provided by applicant only as per requirement of patient - substance use disorder is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don't fall under the definition of health care services so not exempt - AAR

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