https://www.taxtmi.com/caselaws?id=432333 Eldercare and home-based medical support services supplied through membership packages and separate charges did not qualify for GST exemption as health care services because the exemption applies only when such services are provided by a clinical establishment, an authorised medical practitioner, or para-medics. The provider did not fall within any of those categories. The composite supply, comprising medical monitoring, home visits, emergency assistance, daily activity support, and logistics, was treated as human health and social care services under the rate notification and was therefore taxable at 18%. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432333 Eldercare and home-based medical support services supplied through membership packages and separate charges did not qualify for GST exemption as health care services because the exemption applies only when such services are provided by a clinical establishment, an authorised medical practitioner, or para-medics. The provider did not fall within any of those categories. The composite supply, comprising medical monitoring, home visits, emergency assistance, daily activity support, and logistics, was treated as human health and social care services under the rate notification and was therefore taxable at 18%. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432333