GST - Exemption form GST - health care services or not - supply of...

GST

Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith medicines - it is observed that applicant is involved to treat out door patients only and medicines are being provided by applicant only as per requirement of patient - substance use disorder is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don't fall under the definition of health care services so not exempt - AAR

View Source