Condition for qualifying as

[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

Clinical establishment exemption under GST depends on functional healthcare services, not mandatory registration under the Clinical Establishments Act.
A registered limited liability partnership providing multidisciplinary rehabilitation and mental healthcare services through recognised professionals, and registered with the municipality as a psychiatric clinic, is treated as a clinical establishment for exemption purposes under Notification No. 12/2017-Central Tax (Rate). The decisive factor is the functional character of the institution as a healthcare provider, not its corporate form or registration label. Registration under the Clinical Establishments Act, 2010, is not a mandatory precondition, and the exemption is confined to healthcare services, not consultancy, training, wellness, or cosmetics.