GST exempt on Health care services provided at residence of patients

In re Arden Health Care Private Limited (GST AAR Kerala) Healthcare service is defined to include any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India. The applicant is rendering medical services to the patient at their residence through qualified nurses and other technical employees. Accordingly, the services rendered by the applicant as explained in the application for the care of patients at their residence by employing qualified nurses and other technical personnel fall within the defini...