TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1179
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....ices Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued thereunder. 3. The details of the issues on which advance ruling is sought are given above and are not being reproduced. 4. The contentions of the applicant: 4.1 The Applicant has submitted that they are engaged in providing comprehensive therapeutic and recovery-focused services designed to improve the physical, mental, and emotional well-being of individuals. The services are delivered by licensed and certified rehabilitation professionals who are duly recognized under the Rehabilitation Council of India Act, 1992. These professionals 'include occupational therapists, speech therapists, and psychologists, etc., all of whom play a critical role in the delivery of evidence based rehabilitation interventions. 4.2 In the course of the virtual personal hearing held on 1....
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....ilitation professionals duly recognized under the RCI Act. In multidisciplinary setups like that of Radiantminds Rehab LLP, where integrated care involving clinical psychologists, speech therapists, occupational therapists, and special educators is routinely delivered, services are rendered collaboratively and simultaneously as part of a holistic treatment plan, making it operationally impractical for separate bills to be generated by each individual professional. Instead, a consolidated invoice is issued by the LLP, in alignment with standard healthcare practices observed in medical establishments, where billing is typically handled institutionally while services are delivered by individual professionals. In such cases, the LLP functions as an administrative facilitator and conduit, ensuring compliance and patient convenience, without altering the fact that services are being rendered by RCI-recognized professionals. Consequently, billing by the LLP should be deemed consistent with the requirements of Entry 74A, and exemption should not be denied solely based on the manner of billing, provided that all substantive conditions of the notification are fulfilled. 4.4 Further more the....
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.... the business concern, appeared for the hearing and reiterated the contentions made in the application. He requested that a ruling be issued based on the submissions made therein, which were also presented during the hearing. 7. Discussion and Findings: 7.1. On carefully reviewing the advance ruling application and the submissions made during the personal hearing, we have found that the questions for which the advance ruling is being sought fall within the scope of clause (b) & (e) of sub-section (2) of section 97 of the CGST Act, which pertain to the "applicability of a notification issued under the provisions of this Act" and the "determination of the liability to pay tax on any goods or services or both". Therefore, the application has been accepted for further consideration based on its merits. 7.2 The matter was examined in detail. The issue to be decided is whether the rehabilitation services provided by 'Radiantminds Rehab LLP' are eligible for exemption under the Serial No. 74A of Exemption Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 and if not the relevant GST rate and HSN/SAC applicable to the services provided by the applicant. The applicant submitted....
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....urport and scope of the exemption introduced via Entry 74A of Notification No. 12/2017-CT (Rate), as amended by Notification No. 28/2018-CT (Rate), it is imperative to examine the legislative intent underlying the said amendment. For this purpose, the recommendations of the GST Fitment Committee as mentioned in the Agenda Notes for 31st GST Council Meeting, which formed the basis for the amendment and were placed before the GST Council for consideration, provide essential interpretative guidance. The Fitment Committee's recommendation forming the basis of Serial No. 74A of Notification No. 12/2017-Central Tax (Rate), as amended by Notification No. 28/2018-Central Tax (Rate), was deliberated during the 31st GST Council Meeting held on 22.12.2018. As recorded in Annexure II to the Agenda, the exemption was proposed for services rendered by rehabilitation professionals recognized under the Rehabilitation Council of India Act, 1992, in view of their critical role in delivering affordable rehabilitative care across a wide range of institutions including medical establishments, schools, NGOs, trusts, and private bodies. It was specifically acknowledged that such services were being provi....
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....eedy sections of society, such as students/ divyangjan and likes. 2. To restrict the misuse of this exemption, the exemption may be restricted to medical establishments, educational institutions, rehabilitation centers established by Central Govt/ State Govt or Union Territories or entity registered under section 12AA of the Income-tax Act. Most of these professionals are not collecting GST, the revenue implication for the exemption proposal would be minimal. Further, it will be a goodwill gesture to tax rehabilitation professionals who are serving a large section of disadvantaged, mentally and physically sick and unwell section of society in the country. 7.6 Accordingly, the phrase "established by Central Government, State Government or Union Territory or an entity registered under Section 12AA of the Income-tax Act" should be construed to qualify only the term 'rehabilitation centres' and not the earlier terms 'medical establishments' or 'educational institutions'. Thus, where services are rendered by RCI recognised professionals at a validly recognized medical establishment, the exemption under Entry 74A could be claimed regardless of ownership. As per the current provi....
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....ess, safety of the building, and correctness of application particulars not on any clinical standards or healthcare service criteria. From the verification of MSME certificate, it seems that the said certificate has been issued in respect of "6909 - Other human health activities n.e.c. including independent ambulance activities". The said certificate is also insufficient to conclude that they are a medical establishment. 7.8 In contrast, the Kerala Clinical Establishments (Registration and Regulation) Act, 2018, is a comprehensive statutory framework that governs the establishment and functioning of all clinical establishments in Kerala, across all recognised systems of medicine. Under this law, all private entities including those engaged in rehabilitative or paramedical service are mandatorily required to obtain registration from the competent State authority. This registration is based on parameters such as staffing, infrastructure, medical equipment, record keeping, and quality of care standards. It is this registration which confers legal recognition upon an entity as a medical establishment in the context of health regulation. The municipal certificate submitted by the appli....