TaxTMI 
TaxTMI 
The company engages PHD holders of Psychology to provide counseling to employees of its customer. The Beneficiaries are the employees who are facing mental challenges like parenting managing relationships, stress management, and work-life balance, etc. The query is whether the counseling service provided by the company will fall under exempted service if so under what category?
Whether Counselling service is exempt or taxable service in GST?
V Rajalakshmi
Debate on GST Exemption for Counseling Services by PhD Psychologists Referencing Entry No. 74 and Circular No. 32/06/2018-GST A discussion was initiated to determine whether counseling services provided by a company employing PhD holders in psychology are exempt from GST. The services focus on mental health issues such as parenting, stress management, and work-life balance for employees. One response referenced entry no. 74 of Notification No. 12/2017-Central Tax (Rate), which exempts health care services by clinical establishments or authorized medical practitioners. Another response suggested reviewing Circular No. 32/06/2018-GST and a related decision by the Authority for Advance Ruling in Gujarat, which partially supports the exemption for such services. (AI Summary)