OPTM Health Care Private Limited ., In re
Date: March 20, 2020
Subject Matter
Practitioners administering Ayurveda treatment must be "authorized medical practitioners" in order to claim GST exemption
Summary
1. lt appears from the submissions of the Applicant that its ‘phytotherapy’ combines application of plant-based preparations with services having some therapeutic value. lf the preparations applied are manufactured exclusively in accordan…
1.1 The Applicant, stated to be providing a form of treatment called “Phytotherapy” to cure osteoarthritis and disorders of similar nature, seeks a ruling on whether the above service is exempted under serial no 74 of the Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended (hereinafter collectively called “Exem…