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Treatment called “Phytotherapy” to cure osteoarthritis and disorders of similar nature is not covered under health care service and not exempted under GST.

Classification of Supply — The Applicant, stated to be providing a form of treatment called “Phytotherapy” to cure osteoarthritis and disorders of similar nature, sought 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. The Authority ruled out that The Applicant’s supply is not exempt under Entry No. 74 of the Exemption Notification. It, therefore, needs to remain registered, as its liability to pay GST does not cease. — Optm Health Care Private Limited, In Re… [2020] 22 TAXLOK.COM 049 (AAR-WB)