https://www.taxtmi.com/caselaws?id=393752 Exemption for health care services under Entry 74 of Notification No. 12/2017-Central Tax (Rate) applies only where the supply is rendered by a clinical establishment in a recognised system of medicine and consists of diagnosis, treatment or care within that system. The applicant's plant-based therapeutic protocol was not shown to be exclusively prepared under authoritative Ayurvedic formulae, nor was it established that the persons administering it were duly qualified Ayurvedic practitioners. On that material, the supply did not qualify as exempt health care service. As the exemption failed, GST liability continued and the applicant was required to remain registered. en-us Fri, 20 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393752 Exemption for health care services under Entry 74 of Notification No. 12/2017-Central Tax (Rate) applies only where the supply is rendered by a clinical establishment in a recognised system of medicine and consists of diagnosis, treatment or care within that system. The applicant's plant-based therapeutic protocol was not shown to be exclusively prepared under authoritative Ayurvedic formulae, nor was it established that the persons administering it were duly qualified Ayurvedic practitioners. On that material, the supply did not qualify as exempt health care service. As the exemption failed, GST liability continued and the applicant was required to remain registered. Case-Laws GST Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393752