- Home
- Industry wise issues
- Health Care Sector
- Whether Melasma and Birth Mark Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
Whether Melasma and Birth Mark Treatment are exempt under health care service or taxable under cosmetic and plastic surgery ?
TRT-2026-813
Issue Favourable to Tax Payer ?:- yes
Held - Services rendered by the appellant assessee in respect of Melasma, Birth Mark Treatment are held falling Health Care Services under clause 2(t) of the notification No. 25/2012 as amended. Hence the said activities are not taxable under the cosmetic and plastic surgery and are exempted from payment of service tax both before and after 01.07.2012.
.....- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
