https://www.taxtmi.com/manuals?id=661 Exemption covers health care services by clinical establishments, authorised medical practitioners or paramedics in recognised systems of medicine and includes ambulance transportation; it excludes hair transplantation and cosmetic or plastic surgery except when necessary to restore or reconstruct anatomy or bodily functions due to congenital defects, developmental abnormalities, injury or trauma. Unrecognised practitioners are not covered. Definitions clarify health care services, clinical establishment and authorised medical practitioner, and confirm paramedic services given as employees of clinical establishments are treated as services of those establishments. en-us Wed, 20 Jun 2012 16:07:00 +0530 Mon, 11 Jul 2016 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=661 Exemption covers health care services by clinical establishments, authorised medical practitioners or paramedics in recognised systems of medicine and includes ambulance transportation; it excludes hair transplantation and cosmetic or plastic surgery except when necessary to restore or reconstruct anatomy or bodily functions due to congenital defects, developmental abnormalities, injury or trauma. Unrecognised practitioners are not covered. Definitions clarify health care services, clinical establishment and authorised medical practitioner, and confirm paramedic services given as employees of clinical establishments are treated as services of those establishments. Manuals Service Tax Wed, 20 Jun 2012 16:07:00 +0530 https://www.taxtmi.com/manuals?id=661