https://www.taxtmi.com/caselaws?id=438913 Treatment of patients suffering from substance use disorder as out-patients was held not to qualify for exemption under entry 74(a) of Notification No. 12/2017-Central Tax (Rate). The Authority found that the outpatient model involved registration, counselling, examination, prescription and dispensing of medicines, but the medicines supplied to out-patients were a separate taxable supply and were not shown to be so integrated with counselling as to form a composite supply of health care services. It further held that, on the facts presented, substance use disorder treatment did not fall within the notification's definition of health care services. The exemption was therefore unavailable and the answer to the question was in the negative. en-us Tue, 25 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438913 Treatment of patients suffering from substance use disorder as out-patients was held not to qualify for exemption under entry 74(a) of Notification No. 12/2017-Central Tax (Rate). The Authority found that the outpatient model involved registration, counselling, examination, prescription and dispensing of medicines, but the medicines supplied to out-patients were a separate taxable supply and were not shown to be so integrated with counselling as to form a composite supply of health care services. It further held that, on the facts presented, substance use disorder treatment did not fall within the notification's definition of health care services. The exemption was therefore unavailable and the answer to the question was in the negative. Case-Laws GST Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438913