https://www.taxtmi.com/caselaws?id=775111 The AAR, Kerala ruled that Radiantminds Rehab LLP providing rehabilitation services is not eligible for exemption under Serial No. 74A of Exemption Notification No. 28/2018-Central Tax (Rate). The applicant failed to qualify as an educational institute and lacked mandatory registration as a clinical establishment under the Kerala Clinical Establishments Act, 2018. Municipal registration and MSME certificate were deemed insufficient to establish medical establishment status. The AAR held that rehabilitation services including therapy, counselling, and related services by occupational therapists, speech therapists, and psychologists constitute taxable supplies under SAC 999319 - 'Other human health services' at 18% GST. The applicant must register for GST upon crossing Rs. 20 lakh turnover threshold and cannot claim Section 23 exemption since services are taxable, not exempt. en-us Mon, 19 May 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775111 The AAR, Kerala ruled that Radiantminds Rehab LLP providing rehabilitation services is not eligible for exemption under Serial No. 74A of Exemption Notification No. 28/2018-Central Tax (Rate). The applicant failed to qualify as an educational institute and lacked mandatory registration as a clinical establishment under the Kerala Clinical Establishments Act, 2018. Municipal registration and MSME certificate were deemed insufficient to establish medical establishment status. The AAR held that rehabilitation services including therapy, counselling, and related services by occupational therapists, speech therapists, and psychologists constitute taxable supplies under SAC 999319 - 'Other human health services' at 18% GST. The applicant must register for GST upon crossing Rs. 20 lakh turnover threshold and cannot claim Section 23 exemption since services are taxable, not exempt. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775111