Authority for Advance Ruling — Health Care services – The applicant is establishing, maintaining, operating, running, managing or administering hospitals, medicate, day-care and healthcare centres, old age homes, diagnostic centres, health care educational institutions, care homes, polyclinics, laboratories, clinics for indoor and outdoor patients. In addition, the applicant also provides utility articles and services to patients, and provide quality nursing care services including physiotherapy, ventilator care. The applicant sought an advance ruling as to whether the health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons are taxable in GST?

Held that:- The Hon’ble Authority for Advance Ruling ruled out that the services provided by the applicant as described in the application are exempted as per entry at SI. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.