https://www.taxtmi.com/forum/issue?id=121002 A registered limited liability partnership providing multidisciplinary rehabilitation and mental healthcare services through recognised professionals, and registered with the municipality as a psychiatric clinic, is treated as a clinical establishment for exemption purposes under Notification No. 12/2017-Central Tax (Rate). The decisive factor is the functional character of the institution as a healthcare provider, not its corporate form or registration label. Registration under the Clinical Establishments Act, 2010, is not a mandatory precondition, and the exemption is confined to healthcare services, not consultancy, training, wellness, or cosmetics. en-us Sun, 05 Jul 2026 20:23:55 +0530 Tue, 07 Jul 2026 18:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121002 A registered limited liability partnership providing multidisciplinary rehabilitation and mental healthcare services through recognised professionals, and registered with the municipality as a psychiatric clinic, is treated as a clinical establishment for exemption purposes under Notification No. 12/2017-Central Tax (Rate). The decisive factor is the functional character of the institution as a healthcare provider, not its corporate form or registration label. Registration under the Clinical Establishments Act, 2010, is not a mandatory precondition, and the exemption is confined to healthcare services, not consultancy, training, wellness, or cosmetics. Discussion-Forum GST Sun, 05 Jul 2026 20:23:55 +0530 https://www.taxtmi.com/forum/issue?id=121002