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GST ON DOCTOR SERVICES OR COUNSELLING,CONSULTATION

Sanjay H G (Tax Consultant) (134 Points)

27 September 2019

Dear Sir,

01) Psychology Doctor Counselling or Consultation or treatment Services its come sto under GST ? if comes what is the rate of GST please tell me sir

02) Doctor in divinity services or counselling or consultation or treatment services its comes to under GST? if comes what is the rate of GST please tell me sir

Thank You

SANJAY HG

9964606463

SSSANJAYHG @ GMAIL.COM

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5 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 27 September 2019

Point 1 is exempted (Refer Notification .12/2017 CT(r)

What is divinity services ????

Sanjay H G (Tax Consultant) (134 Points)
Replied 28 September 2019

Thank YOu Sir,

He has a Doctor in Divinity Sir

Doctor of Divinity is an advanced or honorary academic degree in divinity.

Major/Field Of Study: Divinity (academic discipline)

He is a Aghori

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 29 September 2019

Its not cover under healthcare services hence not Exempted

1 Like

Uzayr Hawa (mr.) (22 Points)
Replied 16 November 2021

Can you explain why Psychology Doctors will be exempted? They do not fall under the definition of "authorised medical practitioner" as they are not members of any council. Any other provision that gives them an exemption?

Sounik Mukherjee (Area Manager (Taxation)) (101 Points)
Replied 16 November 2021

“authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;