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    <description>Whether online medical consultancy arranged by a physiotherapist through engaged doctors is taxable or falls within the healthcare services exemption. Advisory responses indicate that services rendered by a clinical establishment, authorised medical practitioners or para-medics are covered by the mega exemption notification, so facilitation of such consultations is treated as exempt healthcare service rather than a taxable commercial service, subject to factual determination of whether the provider and consulting personnel meet the characteristics of clinical establishments or authorised practitioners.</description>
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