https://www.taxtmi.com/caselaws?id=420106 Exemption for health care services under Entry 74 of Notification No. 12/2017-Central Tax (Rate) was considered to apply only when the supply is made by a clinical establishment, authorised medical practitioner or paramedics. The package here combined naturopathy treatment, accommodation and food, but the facility was not treated as a clinical establishment because it did not provide outpatient care and the stay was mandatory for at least seven days. As accommodation formed the principal supply and the other elements were ancillary, the bundled service did not squarely fall within the exempt category. The claimed exemption was therefore not available. en-us Thu, 17 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420106 Exemption for health care services under Entry 74 of Notification No. 12/2017-Central Tax (Rate) was considered to apply only when the supply is made by a clinical establishment, authorised medical practitioner or paramedics. The package here combined naturopathy treatment, accommodation and food, but the facility was not treated as a clinical establishment because it did not provide outpatient care and the stay was mandatory for at least seven days. As accommodation formed the principal supply and the other elements were ancillary, the bundled service did not squarely fall within the exempt category. The claimed exemption was therefore not available. Case-Laws GST Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420106