Condition for qualifying as 'Medical establishment' as per Entry 74A

[Mith Moh]

Whether ABC, a registered Limited Liability Partnership engaged in providing multidisciplinary rehabilitation services, including psychiatric, psychological, speech, and occupational therapies through licensed and certified professionals recognized under the Rehabilitation Council of India Act, 1992, and holding a valid registration from the Municipality under the Municipality (Registration of Private Hospitals and Paramedical Institutions) Rules, 1997 as a 'Psychiatric Clinic,' qualifies as a 'medical establishment' for the purposes of exemption under Entry 74A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? Further, whether registration under the Clinical Establishments (Registration and Regulation) Act, 2010, or any corresponding State legislation, is a mandatory precondition for the applicant to be regarded as a medical establishment and avail the said exemption?

AI Summary

Medical establishment exemption turns on whether rehabilitation services and municipal clinic registration satisfy Entry 74A requirements. Qualification of a registered limited liability partnership providing multidisciplinary rehabilitation services as a medical establishment for exemption under Entry 74A of Notification No. 12/2017-Central Tax (Rate) is in issue. The entity provides psychiatric, psychological, speech and occupational therapy through licensed professionals and holds municipal registration as a 'Psychiatric Clinic.' The question is whether these features are sufficient for treatment as a medical establishment, and whether registration under the Clinical Establishments (Registration and Regulation) Act, 2010, or corresponding State law, is a mandatory precondition for the exemption.