https://www.taxtmi.com/caselaws?id=427000 AAR Kerala ruled that home healthcare services provided by qualified nurses and technical personnel qualify for GST exemption under entry 74 of Notification 12/2017-Central Tax (Rate). The applicant's services met the definition of healthcare services as they involved diagnosis, treatment, and care for illness at patients' residences. The authority determined the applicant constituted a clinical establishment under the category of "any other institution providing services of care for illness," making their healthcare services exempt from GST. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 05 Apr 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427000 AAR Kerala ruled that home healthcare services provided by qualified nurses and technical personnel qualify for GST exemption under entry 74 of Notification 12/2017-Central Tax (Rate). The applicant's services met the definition of healthcare services as they involved diagnosis, treatment, and care for illness at patients' residences. The authority determined the applicant constituted a clinical establishment under the category of "any other institution providing services of care for illness," making their healthcare services exempt from GST. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427000