OPTM health care private Ltd
The formulae described in an authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940, for use in the diagnose, treatment, mitigation or prevention of specific disease or disorder, can be called ayurvedic medicine and the treatment provided may be considered as a recognised system of medicine in lndia. The Applicant’s submissions do not clarify or claim that it’s preparations are manufactured , exclusively in accordance with the formulae described in authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940.
It does not claim that the persons administering the plant-based preparations are “authorised medical practitioners” in Ayurveda within the meaning of Exemption Notification and the Applicant has not clarified whether these persons possess the medical qualification included in the Second Schedule of the lndian Medicine Central Council Act, 1970 and registered as medical practitioners. Thus , the Authority cannot accept the Applicant’s claim that their clinical establishment offering treatment in the recognised ayurvedic system of medicine. It’s supplies are not health care service by a clinical establishment as per the the Exemption Notification. Applicant’s supply is, therefore, not exempt and it needs to remain registered and pay liability.
Therefore ,it is ruled that , practitioner administrating Ayurveda treatment must be “Authorised Medical Practitioner” to claim GST exemption
The details of the case can be read here :Case file