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 insufficient to establish status as a clinical establishment. Consequently, the services provided are taxable supplies requiring GST registration once turnover exceeds the prescribed threshold under the CGST Act. The rehabilitation services, including therapy and counseling, fall under SAC 999319 as “Other human health services” and attract GST at the standard rate of 18%. The applicant must comply with registration and tax payment obligations accordingly.
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