https://www.taxtmi.com/caselaws?id=784554 Healthcare services provided through qualified medical professionals for diagnosis and treatment of recognised dermatological conditions fall within the exemption in Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate). The exemption applies only where the service is rendered by a clinical establishment, authorised medical practitioner or para-medics and answers the definition of healthcare services, which covers treatment of illness or abnormality and excludes purely cosmetic or plastic procedures except limited restorative cases. On the record, the services were supported by prescriptions, diagnostic reports and patient records, and were not mere aesthetic enhancement; they were therefore exempt. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784554 Healthcare services provided through qualified medical professionals for diagnosis and treatment of recognised dermatological conditions fall within the exemption in Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate). The exemption applies only where the service is rendered by a clinical establishment, authorised medical practitioner or para-medics and answers the definition of healthcare services, which covers treatment of illness or abnormality and excludes purely cosmetic or plastic procedures except limited restorative cases. On the record, the services were supported by prescriptions, diagnostic reports and patient records, and were not mere aesthetic enhancement; they were therefore exempt. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784554