{"id":232571,"date":"2020-07-21T12:56:35","date_gmt":"2020-07-21T07:26:35","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=232571"},"modified":"2020-08-07T12:40:05","modified_gmt":"2020-08-07T07:10:05","slug":"wb-aar-phytotherapy-treatment-to-cure-osteoarthritis-and-disorders-of-similar-nature-is-not-exempted-under-gst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/21\/wb-aar-phytotherapy-treatment-to-cure-osteoarthritis-and-disorders-of-similar-nature-is-not-exempted-under-gst\/","title":{"rendered":"WB AAR | &#8216;Phytotherapy&#8217; treatment to cure osteoarthritis and disorders of similar nature not exempted under GST"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>West Bengal Authority for Advance Ruling (WB AAR):\u00a0<\/strong>A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members), addressed a the following question in the present matter:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">Whether providing the treatment called <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">&#8220;Phytotherapy&#8221; to cure <\/span><span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">osteoarthritis and disorders of similar nature exempted from Exemption Notification?<\/span><\/p>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Whether it needs to stay registered under the GST Act?<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n<div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">What is &#8216;Phytotherapy&#8217;?<\/span><\/h3>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Applicant submits that the protocol of treatment which they follow is called &#8220;Phytotherapy&#8221;.<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Food from rice, wheat have certain chemical compounds to produce the shell of the human body. These chemicals are known as phytochemicals. OPTM stands for &#8220;Organic Phyto Therapeutic Method&#8221;.<\/p>\n<p style=\"text-align: justify;\">The phytochemicals are oil-based, produced from plants when they mature to give fruits and flowers. Trees preserve these organic chemicals in their seeds too. The applicant has invented these medicines that have been approved by the Drug Control Department under the category of Ayurvedic Medicine. Supplemented by physiotherapy, the medication is used for the treatment of osteoarthritis and disorders of similar nature.<\/p>\n<p style=\"text-align: justify;\">Hence in view of the above, he claims that <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">its composite supply of health care service from a clinical establishment should, therefore, be exempt under Entry No. 74 of the Exemption Notification.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">Analysis\u00a0<\/span><\/h3>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Entry No. 74 (a) of the Exemption Notification exempts inter alia health care services by a clinical establishment from payment of GST.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #800000;\">No clarification on the following<\/span><\/h4>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Applicant&#8217;s submissions\u00a0 do not clarify or claim that its plant-based preparations are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940.<\/p>\n<p style=\"text-align: justify;\">It does not claim that the persons administering the plant-based preparations are &#8216;authorised medical practitioners&#8217; in Ayurveda within the meaning of Para No. 2 (k) of the Exemption Notification.<\/p>\n<p style=\"text-align: justify;\">No clarification has been provided with regard to whether these persons possess the medical qualification included in the Second Schedule of the Indian Medicine Central Council Act, 1970 and registered under the said Act as medical practitioners.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">Decision<\/span><\/h3>\n<p style=\"text-align: justify;\">AAR cannot accept the applicant&#8217;s claim that it is a clinical establishment offering treatment in the recognised ayurvedic system of medicine and thus its supplies are not health care service by a clinical establishment as defined under the Exemption notification.<\/p>\n<div class=\"page\" title=\"Page 4\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Though it needs to remain registered, as its liability to pay GST does not cease. [OPTM Health Care (P) Ltd., In Re., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/8tS501O5\"><b>2020 SCC OnLine WB AAR-GST 1 <\/b><\/a>, decided on 20-03-2020]<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>West Bengal Authority for Advance Ruling (WB AAR):\u00a0A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members), addressed a the following question <\/p>\n","protected":false},"author":8808,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[42633,42632],"class_list":["post-232571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-gst-exemption","tag-phytotherapy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>WB AAR | &#039;Phytotherapy&#039; treatment to cure osteoarthritis and disorders of similar nature not exempted under GST | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Ambit of GST in regard to Govt. functions for public welfare [Explained]","author":"Bhumika Indulia","date":"December 19, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, Goods and Services Tax:\u00a0The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey (Senior Joint Commissioner, SGST), held that no GST will be applicable on composite supply of crushing the food grains belonging to the State Government and delivery of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266470,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/06\/applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service\/","url_meta":{"origin":232571,"position":1},"title":"Is there an exemption of GST on service of Naturopathy provided with accommodation service? 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In the present application, the applicant is a manufacturer of \"three-wheeled\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":236115,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/22\/wb-aar-will-gst-be-applicable-for-assignment-of-leasehold-right-on-land-gst-applicability-discussed\/","url_meta":{"origin":232571,"position":3},"title":"WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed","author":"Bhumika Indulia","date":"September 22, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the present application with regard to the applicability of GST on \"assignment of leasehold right\" held that, The activity of assignment is in the nature of agreeing to transfer\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":277195,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/10\/west-bengal-authority-for-advance-ruling-conservancy-and-solid-waste-management-services-are-exempted-from-gst-if-the-value-of-goods-involved-in-such-composite-supply-does-not-exc\/","url_meta":{"origin":232571,"position":4},"title":"AAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply","author":"Editor","date":"November 10, 2022","format":false,"excerpt":"Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy\/solid waste management services is exempted from Goods and Services Tax (\u2018GST\u2019), the two-member bench of Brajesh Kumar Singh and Joyjit Banik held that the applicant's supply to the Howrah Municipal Corporation (\u2018HMC\u2019)\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/tamil-nadu-aar-rejects-auto-color-paints-itc-refund-adjustment-request\/","url_meta":{"origin":232571,"position":5},"title":"Read why AAR Tamil Nadu refused to admit Auto Color Paints\u2019 application for refund and Input Tax Credit adjustment over erroneous GST reporting","author":"Editor","date":"October 21, 2025","format":false,"excerpt":"In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017\u201418 to 2022\u201423, resulting in a loss of Input Tax Credit amounting to \u20b918.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints&#8217; ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=232571"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/232571\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=232571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=232571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=232571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}