AI Drafter 
TaxTMI 
TaxTMI 
2026 (1) TMI 310
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....splantation. These services are rendered to patients/clients through qualified medical practitioners and trained healthcare professionals at the applicant's clinical establishment. 2. At the outset, it is clarified that a reference herein after to the provisions of the CGST Act, Rules and 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 questions on which advance ruling is sought are given above and are not being reproduced. 4. Contentions of the Applicant: 4.1. The applicant submitted that it is engaged in rendering healthcare services in connection with the treatment of psoriasis affecting the ski....
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....f service recipients, nature of ailments treated, treatments administered, and particulars of the doctors concerned. These records, along with the invoices raised on the service recipients, clearly establish the bona fide nature of the services rendered. The applicant contends that the services rendered in connection with the aforesaid healthcare activities are squarely covered under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, thereby entitling the applicant to exemption from GST. 5. Comments of the Jurisdictional Officer: The application was forwarded to the jurisdictional officer in accordance with the provisions of Section 98(1) of the CGST Act. The jurisdictional officer has reported that the issue ....
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....ality Act by the Kochi Municipal Corporation, for its principal place of business and one branch at Thiruvalla. 6.3. It was further submitted that the services provided by the applicant falls squarely within the ambit of "healthcare services" as defined in clause 2(zg) of Notification No. 12/2017-Central Tax (Rate). As stated in the original application in Form GST ARA-01, the applicant renders such healthcare services under the medical advice of and prescription qualified medical officers and dermatologists appointed by it. The applicant has also produced sample copies of hair transplant consultation forms, the remarks of the doctor, pathological test results, and the written consent obtained from the patient for undergoing the proposed....
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....may be pleased to grant a ruling in favour of the applicant. The applicant requested to issue a ruling on the basis of the submissions made by them along with the application as well as at the time of personal hearing. 7. Discussion and Conclusion: 7.1. The issue is examined in detail. The applicant wants to know whether the exemption is available on the healthcare services rendered by the applicant in connection with treatment of psoriasis in skin and scalp, dandruff, dermatitis, anti-fungal' treatment, folliculitis, and similar ailments, in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. These questions fall under clause (e) of Section 97(2) of the CGST Act, and therefore the application is admitted. 7.....
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.... of the body affected due to congenital defects, developmental abnormalities, injury, or trauma. Thus, the essential element of "healthcare services" is that the treatment should relate to an illness or abnormality and should be provided under a recognized medical system. 7.5. Likewise, para 2(s) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 defines "clinical establishment" as a hospital, nursing home, clinic, sanatorium, or any other institution by whatever name called, that provides services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality, or pregnancy in any recognized system of medicine in India. Therefore, to qualify as a "clinical establishment," the entity must b....
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....e in the nature of 'health care services' and not in the category of beauty care or aesthetic enhancement. 7.8. It is also pertinent to note that the applicant holds statutory licences issued under Section 447 of the Kerala Municipality Act, such as the IFTE and OS licences, which describe the establishments as "skin clinics." The recognition of the establishments as "clinics" further strengthens the case that the applicant falls within the statutory meaning of a "clinical establishment." 7.9. From the facts of the case and legal provisions detailed above, we are of the considered opinion that the applicant is eligible for exemption under SI. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 with regard to....