Exemption from GST for rehabilitation professionals when services are provided at specified institutions and registered entities. Services by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 are exempt from GST when provided by way of rehabilitation, therapy, counselling or related activities at medical establishments, educational institutions, rehabilitation centres established by government, or by entities registered under section 12AA or 12AB of the Income-tax Act, 1961.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from GST for rehabilitation professionals when services are provided at specified institutions and registered entities.
Services by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 are exempt from GST when provided by way of rehabilitation, therapy, counselling or related activities at medical establishments, educational institutions, rehabilitation centres established by government, or by entities registered under section 12AA or 12AB of the Income-tax Act, 1961.
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