Sanjeevani Psychiatric Clinic ., In re
Date: April 24, 2023
Subject Matter
Treatment of patients suffering from substance use disorder (SUD) as outpatients is NOT exempt from GST
Summary
A psychiatric clinic registered as a partnership firm seeks an advance ruling on whether the supply of services by the treatment of patients suffering from substance use disorder (SUD) as outpatients is exempt from GST under entry 74(a) of notificati…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the…