Rehabilitation Services by Recognized Professionals Exempt from GST at Medical and Educational Institutions per RCI Act, 1992

Services provided by rehabilitation professionals recognized under the Rehabilitation Council of India Act, 1992, including rehabilitation, therapy, or counseling, are exempt from GST when conducted at medical establishments, educational institutions, or rehabilitation centers established by government entities or registered under specific sections of the Income-tax Act, 1961. An "educational institution" is defined as one offering preschool to higher secondary education, education for recognized qualifications, or approved vocational courses. Amendments to this exemption were made effective from October 1, 2021, and January 1, 2019, through specific notifications.