In re Advanced Hair Restoration India Private Limited (GST AAR Kerala)
The applicant, Advanced Hair Restoration India Private Limited, is engaged in providing healthcare services through its clinical establishments across Kerala. Its services include treatment of dermatological and related medical conditions such as psoriasis affecting the skin and scalp, dandruff, dermatitis, anti-fungal infections, folliculitis, and similar ailments. These services are rendered by qualified medical practitioners, including dermatologists and dental surgeons, supported by trained para-medical staff, in accordance with statutory licences issued by local authorities and the Health Services Department.
The applicant sought an advance ruling before the Authority of Advance Ruling, Kerala on whether the healthcare services provided by it for the above conditions are eligible for exemption from Goods and Services Tax (GST) under Sl. No. 74 of Notification No. 12/2017–Central Tax (Rate) dated 28.06.2017. The corresponding provisions under the Kerala State GST law were also applicable.
The applicant submitted that it qualifies as a “clinical establishment” under paragraph 2(s) of the said Notification, as it operates licensed clinics providing diagnosis and treatment for illnesses under recognized systems of medicine. It emphasized that it employs around 80 qualified medical professionals across its centres, all duly authorized and approved by the Health Department. According to the applicant, treatments are provided strictly under medical supervision, supported by consultations, prescriptions, diagnostic reports, patient consent forms, and systematic medical records.
