Chartered Accountant in Practice
1260 Points
Joined June 2019
Yes. There is no specific exemption unless this is in the nature of health care service as defined under the GST law. In which case, it would be exempt. However, assuming that it is not in the nature of health care service, the rate of tax is 18% and SAC code would be 999319. Extract of the explanatory notes is as follows:
999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
This service code includes: i. Other paramedical human health services not elsewhere classified, such as acupuncture, aroma therapy, speech therapy, homeopathy, nutrition therapy etc.
Note: These services are provided by qualified practitioners, other than medical doctors.