Rate of GST for Dietician Services

[KASTURI SETHI]

Dear Experts,  

I want to know the rate of GST for Dietician Services. In my view, it is 18% as per serial no.31 of Notification No.11/17-CT(R) as amended up to 17.10.2025.

Experts are humbly requested to confirm. Thanks a lot.

[Sadanand Bulbule]

Dear Sirji

A great question indeed.

The interpretation of the term “healthcare”- Expression “healthcare” under Entry No. 74 of Notification No. 12/2017 has a vast and great signification and it derives meaning from the factual context.

If “dietician services” form integral part of healthcare services as defined Entry No. 74 of Notification No. 12/2017, then such services are also treated as healthcare services and naturally enjoy tax exemption. Alternatively if dietician services are NOT linked to healthcare and are related to general “wellness” or “fitness” or “sports” etc., then they attract 18% tax. Therefore in my humble opinion, the factual position and the trigger event needs to be distilled to establish its vital linkage as an integral part of healthcare or otherwiseto have benefit of tax exemption.

Misconceived interpretation of healthcare and contrary to the plain terms defined under Entry No 74 does not disturb the intent of the lawmakers essentially with social object as part of Fundamental Right to Life with human dignity guaranteed under Article 21 of the Constitution. This primary duty obviously comprise healthcare, medical care, emergency care as well. It is worth to mention here that some States have passed The Right to Health Act with benign object to provide at least clean water and air.

 So each and every phrase in the notification, the extended arm of legislation, should be interpreted ordinarily as understood by the general public, and the ordinary meaning of the words be given effect to apart from ensuring that the interpretation should not render any word, phrase, or sentence redundant.

[KASTURI SETHI]

Sh. Sadanand Bulbule Ji,

Sir, Awesome reply by you. Thanks a lot for devoting your precious time for me. With your such comprehensive reply, there is no room for any doubt now.  

With warm regards

[KASTURI SETHI]

Dear Sir Ji,

In a nutshell, health services meant for "Care" (preventive measures) attract GST @ 18% and those health services which are meant for "Cure/treatment" are exempted. 

[KASTURI SETHI]

         Emphasis is laid on the difference between the words, CARE and CURE

[Ryan Vaz]

As Mr Sethi and Mr Bulbule have mentioned

• Being listed under SAC 9993 @ 18% does not automatically make dietician services taxable if a specific GST exemption exists.
• The health care service exemption via Notification 12/2017-CT(R) generally covers medical nutrition/dietetic services when delivered as clinical/health care.
• Context and purpose of service (health care vs general wellness) are crucial for determining taxability.

? Dietician services (dietary consultation) supplied as part of health care to patients:

? GST exempt

? Dietician services supplied purely as “wellness, fitness, lifestyle coaching” without clinical context:

? May attract GST at 18% if they do not qualify as health care under the exemption definition (i.e., are not for diagnosis, treatment or care of illness/condition).
(This situation arises only when service is more like general wellness/fitness and not medically oriented.)

? Sale of goods (e.g., nutritional supplements, health foods) by dietician/clinic:

? GST on goods will be applicable at the relevant rate for those products (e.g., 5% on certain medical/health products).

[KASTURI SETHI]

Sh.Ryan Vaz Ji,

Sir, I fully agree with you. I am highly thankful to you for your comprehensive reply. 

 

 

[Sadanand Bulbule]

Dear Sirji

The beauty of law lies in the fact that it is not static. It moves with the need of society and intend to cater legitimate aspiration of the society. Therefore when the subject notification is disaggreagted in entirity, the following clear and larger picture emerges:

Entry No. 74 of Notification No. 12/2017–Central Tax (Rate) grants exemption exclusively to “health care services” as defined therein, namely services by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy. A harmonious and purposive interpretation of the said Entry establishes that the exemption is intended to cover services which are therapeutic and curative in nature, having a direct and proximate nexus with medical diagnosis or treatment. The mere fact that a service is connected with health or well-being does not ipso facto render it exempt.

It is well settled that exemption notifications must be construed strictly. Accordingly, services which are preventive, advisory, facilitative, or wellness-oriented, and which do not form an integral part of medical treatment or cure, fall outside the ambit of “health care services” under Entry No. 74 and are exigible to GST at the applicable rate.

Therefore, the classification of services must be determined on the basis of their dominant nature and substance, and not on nomenclature or semantic distinction alone. Only those services intrinsically linked to medical treatment or cure qualify for exemption, while all other non-therapeutic services are taxable. 

[KASTURI SETHI]

Sh.Sadanand Bulbule Ji,

Sir, I fully agree with you. Thanks a lot for throwing more light on the issue. I expressed my views at serial no.2 and 2.01 above for enlarging horizon of my knowledge on the issue. 

[Sadanand Bulbule]

Dear Sirji

Your thanks means a lot to me. It has increased my courage and confidence to learn more and more.

[Shilpi Jain]

Beauty and physical well being services 99972 are liable at 5%. Dietician services dont seem to be covered thereunder. A representation should be made to bring it under 5% since food is a major portion of physical well being and if this itself is not given the lower rate, whats the use!!

AI Summary

Dietician services are exempt only when integral to clinical diagnosis or treatment; wellness services attract 18% GST. Dietician services that are integral to diagnosis, treatment or care of illness or pregnancy - therapeutic or curative clinical nutrition provided as part of medical care - qualify as healthcare services and are exempt; services rendered as general wellness, preventive advice or lifestyle coaching lack that nexus and attract GST (commonly 18%). The dominant nature and proximate link to medical diagnosis or treatment determine classification, and sales of goods by a dietician are separately taxable at the rate applicable to those goods.