Kerala AAR Grants GST Exemption on Inpatient Ayurvedic Services

In re Ayushya Ayurvedic and Panchakarma Centre (Padmanabha Pillai Sambhu) (GST AAR Kerala) The Kerala Authority for Advance Ruling (AAR) examined whether healthcare services provided by an Ayurvedic hospital, including medicines and ancillary services supplied during inpatient treatment, qualify for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant, M/s. Ayushya Ayurvedic and Panchakarma Centre, is an Ayurvedic clinical establishment in Thiruvananthapuram providing inpatient and outpatient healthcare services. The applicant submitte...