In re Sanjeevani Psychiatric Clinic (GST AAR Rajasthan)
Whether the supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient is exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017?
AAR held that substance use disorder (SUD) 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 under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s Sanjeevani Psychiatric Clinic (hereinafter referred to as “applicant”) un registered applicant. Applicant is registered as Partnership firm, under section 15 of The Clinical Establishment (Registration and Regulation) Act, 2010. The clinical Establishment is registered for providing medical services as a Single Specialty under Allopathy System of Medicine by Dr. Rinet Sonia Dsouza (MBBS, MD) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b), (e) & (f)given as under:
(b) applicability of a notification issued under the provisions of this Act;
(e) determination of the liability to pay tax on any goods or services or both,
(f) whether applicant is required to be registered;
A. SUBMISSION OF THE APPLICANT: brief)
1. M/s Sanjeevani Psychiatric Clinic (hereinafter referred to as “applicant”) registered as Partnership firm, is a clinical establishment located at Sardar Shahar Mega Highway, opp. Bhadu Petrol Pump, Rawatsar Distt. Hanumangarh-335524 under section 15 of The Clinical Establishment (Registration and Regulation) Act, 2010. The clinical Establishment is registered for providing medical services as a Single Specialty under Allopathy System of Medicine by Dr. Rinet Sonia DsouzafMBBS, MD).
2. That, the applicant is providing Treatment of patients suffering from substance use disorder (SUD) (addiction of drugs) in the state of Rajasthan.
3. That as per National Institute of Mental Health, Substance Use Disorder (SUD) is a mental disorder that affects a person’s brain and behavior, leading to a person’s inability to control their use of substances such as legal or illegal drugs, alcohol, or medications. Symptoms can range from moderate to severe, with addiction being the most severe form of SUDs.
4. That currently the applicant is involved in providing Outpatient Facility. A patient is treated as outpatient where the patient is not admitted, however the treatment is provided at the Clinical Establishment as out-patient for treatments and procedures that require no admission.
5. That the treatment of patients as outpatients by the applicant is carried out in 3 steps as following:
i. Registration of Patients-
