Kerala AAR Closes Advance Ruling Plea on GST Exemption for Home Healthcare Services Following Assessee's Withdrawal

The Kerala Authority for Advance Ruling (AAR) recently concluded proceedings regarding a critical query on the Goods and Services Tax (GST) applicability to home-based medical treatments. The judicial matter, involving Pulso Global Private Limited, was officially dismissed after the assessee opted to retract their application before a substantive legal determination could be pronounced.

As a result, the intricate questions surrounding the taxability of decentralized clinical services, nursing shifts, and associated medical add-ons remain undecided in this specific docket.

Background of the Assessee and Business Operations

Operating as a clinical establishment, the assessee is formally incorporated under the Companies Act, 2013 and holds the GST registration number 32AAOCP2492G1ZA. Their primary operational framework revolves around delivering healthcare solutions directly to patients' residences.

To gain absolute clarity on their tax liabilities, the assessee approached the quasi-judicial forum to ascertain whether their specific business model qualifies for statutory tax exemptions designed for medical institutions.