AAR: ‘Phytotherapy’ not ‘health-care’ services by clinical establishment, denies exemption

AAR holds that ‘Phytotherapy’ services to cure osteoarthritis and disorders of similar nature is not exempt vide notification no. 74 of Notification No. 12/2017 - Central Tax (Rate) as amended; Notes applicant’s plea that it administers certain plant-based medications for treatment of osteoarthritis and disorders of similar nature and the medicaments are not supplied on stand-alone basis but are ancilliary to health-care services called ‘Phytotherapy’, a treatment b...