Kerala AAR held that rehabilitation services provided by Radiantminds Rehab LLP are taxable at 18% under SAC 999319 and not exempt under GST.
Saloni Kumari | Jul 19, 2025 |
GST Applicable on Rehabilitation Services Provided by Therapist, Speech Therapist and Physiological
In the current ruling, Radiantminds Rehab LLP (LLPIN: ACСB-1066) is the legal applicant. The applicant is a LLP Firm as per the Ministry of Corporate Affairs (MCA) with a registered address, 22/425-A1, Narayana Vilas, Near Union Club, Thirunakkara, Kottayam, Kerala, Pin: 686001.
The applicant was incorporated on May 11, 2023, under the Limited Liability Partnership Act, 2018. The applicant provides comprehensive therapeutic and recovery-focused services designed to improve the physical, mental, and emotional well-being of individuals.
The services are provided by trained and certified rehabilitation professionals who are officially recognised under the Rehabilitation Council of India Act, 1992. These professionals include occupational therapists, speech therapists, psychologists, and others. They all play an important role in giving treatment and support based on proven methods.
The applicant, Radiantminds Rehab LLP (LLPIN: ACСB-1066), has asked the following question before the Kerala Authority for Advance Ruling Goods and Services Tax Department, Tax Tower, Thiruvananthapuram, seeking the advance ruling No. KER/14/2025, dated 19.05.2025:
“Question 1. Whether the rehabilitation services provided by ‘Radiantminds Rehab LLP’ are eligible for exemption under Serial No. 74A of Exemption Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018?
Question 2. Whether ‘Radiantminds Rehab LLP’ is required to be registered under the provisions of the GST Act, 2017, after considering the threshold limit for registration?
Question 3. If our services fall outside the purview of exemption, then what is the rate of tax and HSN/SAC applicable to the services provided by Radiantminds Rehab LLP?”
In accordance with the Kerala Authority for Advance Ruling Goods and Services Tax Department, Tax Tower, Thiruvananthapuram, the following answer has been given to the above question:
Answer 1: No, the rehabilitation services provided by Radiantminds Rehab LLP are not eligible for exemption under Serial No. 74A of Notification No. 12/2017-Central Tax (Rate), as amended by Notification No. 28/2018-Central Tax (Rate).
Answer 2: Yes, Radiantminds Rehab LLP is required to be registered under the provisions of the GST Act, 2017, if its aggregate turnover limit exceeds the prescribed threshold limit, according to the applicable provisions highlighted under Sections 22 and 24 of the CGST Act, 2017.
Answer 3: If their services fall outside the purview of exemption, then GST shall be levied at the rate of 18% under SAC 999319, which covers ‘Other human health services’, to the services provided by Radiantminds Rehab LLP.
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