Pulso Global Private Limited (GST AAR Kerala)
Summary: Kerala Authority for Advance Ruling dismissed as withdrawn the advance ruling application filed by Pulso Global Private Limited concerning the GST treatment of its home-based healthcare services. The applicant, a company registered under the Companies Act, 2013 and under GST, stated that it was engaged in providing home-based healthcare services as a clinical establishment. It had sought an advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017 and the Kerala Goods and Services Tax Act, 2017.
The question placed before the Authority was whether its home-care services comprising doctor home visits/tele-consultations, nursing services provided in 12-hour and 24-hour shifts, General Duty Assistant services delivered under the supervision of a Registered Nurse or doctor, and physiotherapy at home were exempt as “health care services” under Service Accounting Code 9993 and Entry 74 of Notification No. 12/2017-Central Tax (Rate).
The applicant had additionally sought clarification on whether medical equipment rental, substantial medical consumables and patient transport were separable taxable add-ons. The application bore ARN AD321125003459G dated 22.11.2025. However, by email dated 17.07.2026, the applicant requested permission to withdraw the application for advance ruling regarding the taxability of home care health care services. Consequently, the Authority did not adjudicate the substantive questions concerning the claimed healthcare-services exemption or the taxability of equipment rental, medical consumables and patient transport.
It simply accepted the withdrawal and ruled that the application was dismissed as withdrawn. Accordingly, the order does not determine whether any of the identified home-care services qualify for exemption or whether the stated ancillary supplies constitute separable taxable add-ons.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
1. M/s. PULSO GLOBAL PRIVATE LIMITED (hereinafter referred to as “the Applicant”) is a company registered under the provisions of the Companies Act, 2013, and is registered under the GST Act with GSTIN 32AAOCP2492G1ZA. The Applicant has sought an advance ruling under Section 97 of the Central Goods and Services Tax Act, 2017, and the Kerala Goods and Services Tax Act, 2017. The Applicant is engaged in providing home-based healthcare services as a clinical establishment.
2. The applicant requested advance ruling on the following:
Are their home-care services—doctor home visits/tele-consultations, nursing services provided in 12-hour and 24-hour shifts, General Duty Assistant services delivered under the supervision of a Registered Nurse or doctor, and physiotherapy at home—exempt as ‘health care services’ (Service Accounting Code 9993) under Entry 74 of Notification No. 12/2017–Central Tax (Rate); and are medical equipment rental, substantial medical consumables, and patient transport separable taxable add-ons?
3. The Applicant by email dated 17/07/2026 requested to permit them to withdraw the application submitted as per ARN AD321125003459G dated 22.11.2025 for Advance Ruling regarding the taxability of home care health care services.
In view of the above, the following ruling is issued;
RULING
The application is dismissed as withdrawn.
