GST Payable on treatment of patients suffering from substance use disorder

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 AUTH...