No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

In re OPTM Health Care Private Limited (GST AAR West Bengal) The Applicant claims that it administers certain plant-based medications for the treatment of osteoarthritis and disorders of similar nature. The medicaments are not supplied standalone, but ancillary to the supply of health care service. lt is a composite supply of health care service called ‘phytotherapy’. Applicant further submits that ‘phytotherapy’ is a treatment based on the ayurvedic system of medicine Bundled supplies of two or more taxable goods or services, one of which is identifiable as principal s...