GST Is Payable On Substance Use Disorder As It Is Out Of Ambit Of Health Care Services: Rajasthan AAR

The  Rajasthan Authority of Advance Ruling (AAR)  has held that Goods and Service Tax (GST) is payable on substance use disorder as it is outside the ambit of health care services. The Bench of  Umesh Kumar Garg  and  Mahesh Kumar Gowia  has observed that services for the prevention and treatment of substance misuse and substance use disorders have traditionally been…