GST on Rehabilitation Services: Kerala Advance Ruling

In re Radiantminds Rehab LLP (GST AAR Kerala)

Radiantminds Rehab LLP, a limited liability partnership providing therapeutic and recovery services through professionals recognized under the Rehabilitation Council of India Act, 1992, sought an advance ruling on the Goods and Services Tax (GST) applicability to their services. The core contention of the applicant was that their services should be exempt under Entry 74A of Notification No. 28/2018, arguing that the exemption is linked to the nature of the service and the qualifications of the professionals, rather than the legal struc

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