Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%Case-LawsGSTThe AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exem

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%
Case-Laws
GST
The AAR held that the applicant, engaged in rehabilitation services, is not eligible for exemption under Entry 74A of the Exemption Notification as it does not qualify as an educational or medical establishment due to lack of registration under the Kerala Clinical Establishments Act, 2018. The municipal registration and MSME certificate were deemed insuffic

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