Sir what is the gst rate and hsn code for online speech therapy.

Reply— Clause 2(zg) of the Notification No.12/2017- Central Tax (Rate) dated 28th June, 2017 defines “Health care services” as under:

(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. Health care service is exempted under SAC code 9993 under S.No.74 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017