https://www.taxtmi.com/forum/issue?id=118213 Whether counselling by a company employing PhD psychologists to employees is exempt hinges on Entry No. 74 of Notification No. 12/2017-Central Tax (Rate), which exempts services by way of health care services by a clinical establishment, an authorised medical practitioner or para-medics; applicability is further informed by Circular No. 32/06/2018-GST (serial no.5) and an Authority for Advance Ruling that examined similar counselling services. en-us Fri, 04 Nov 2022 12:23:26 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118213 Whether counselling by a company employing PhD psychologists to employees is exempt hinges on Entry No. 74 of Notification No. 12/2017-Central Tax (Rate), which exempts services by way of health care services by a clinical establishment, an authorised medical practitioner or para-medics; applicability is further informed by Circular No. 32/06/2018-GST (serial no.5) and an Authority for Advance Ruling that examined similar counselling services. Discussion-Forum GST Fri, 04 Nov 2022 12:23:26 +0530 https://www.taxtmi.com/forum/issue?id=118213