Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as "health care services" and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed at treating medical conditions; exemption was allowed for such services. Services in the nature of hair transplant/hair fixing or other cosmetic/plastic procedures were held not to qualify for the exemption where undertaken for aesthetic enhancement, and would be exempt only if performed to restore or reconstruct anatomy or bodily functions affected by congenital defect, developmental abnormality, injury, or trauma; exemption was denied for purely cosmetic services. - AAR
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