OPD care for substance abuse not GST exempt
The GST-Authority for Advance Rulings (AAR), Rajasthan, has held that treatment of outpatients suffering from substance abuse disorders does not fall within the ambit of healthcare services’ that are exempt from GST.
Sanjeevani Psychiatric Clinic, an allopathy facility, provides counselling, medical examination and prescription of medicines by psychiatrists. It submitted to the AAR that in the treatment of substance abuse disorders, examination of a patient by a doctor is pivotal. Other elements like counselling and dispensing of medicine are an integral part of the treatment, it said.
Read more: THE TIMES OF INDIA
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