Dermatology treatment services vs cosmetic hair transplants: therapeutic care exempt under Sl. No. 74, aesthetic procedures taxed
Case-Laws
GST
Healthcare services rendered for diagnosis, treatment, or care of dermatological diseases such as psoriasis, dandruff, dermatitis, fungal infections, folliculitis, and similar ailments were treated as “health care services” and held exempt under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), since they are therapeutic services aimed
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