Pulso Global Private Limited (GST AAR Kerala)
Summary: Kerala Authority for Advance Ruling dismissed as withdrawn the advance ruling application filed by Pulso Global Private Limited concerning the GST treatment of its home-based healthcare services. The applicant, a company registered under the Companies Act, 2013 and under GST, stated that it was engaged in providing home-based healthcare services as a clinical establishment. It had sought an advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 and the Kerala Goods and Services Tax Act, 2017.
The question placed before the Authority was whether its home-care services comprising doctor home visits/tele-consultations, nursing services provided in 12-hour and 24-hour shifts, General Duty Assistant services delivered under the supervision of a Registered Nurse or doctor, and physiotherapy at home were exempt as “health care services” under Service Accounting Code 9993 and Entry 74 of Notification No. 12/2017-Central Tax (Rate).
The applicant had additionally sought clarification on whether medical equipment rental, substantial medical consumables and patient transport were separable taxable add-ons. The application bore ARN AD321125003459G dated 22.11.2025. However, by email dated 17.07.2026, the applicant requested permission to withdraw the application for advance ruling regarding the taxability of home care health care services. Consequently, the Authority did not adjudicate the substantive questions concerning the claimed healthcare-services exemption or the taxability of equipment rental, medical consumables and patient transport.
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
