Healthcare Services Denied GST Exemption: Not a Clinical Establishment, Preparations Not Ayurvedic Per Act, Administered by Non-Authorized Practitioners.

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....Clinical establishment or not - supply of health care services - The Applicant’s submissions do not clarify or claim that its plant-based preparations are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940. It does not claim that the persons administering the plant-based preparations are ‘authorised medical practitioners’ in Ayurveda within the meaning of Para No. 2 (k) of the Exemption Notification. - Benefit of exemption not available - AAR....