Advanced Hair Restoration India Pvt. Ltd. Secures Tax Relief for Treatment of Psoriasis, Dandruff, and Other Skin Conditions
In a significant ruling, the Kerala Authority for Advance Rulings has granted GST exemption to M/s. Advanced Hair Restoration India Private Limited for providing healthcare services related to dermatological conditions. The decision, dated November 24, 2025, exempts the company from GST obligations for treating conditions such as psoriasis, dandruff, dermatitis, anti-fungal infections, and folliculitis under SI. No. 74 of Notification No. 12/2017-Central Tax (Rate).
The applicant, based in Ernakulam, Kerala, approached the authority seeking clarity on the applicability of GST exemptions for its healthcare services. The company argued that its services were essential healthcare provisions as defined under the GST notification, which exempts certain medical treatments from taxation.
The authority, comprising Shri Jomy Jacob IRS and Shri Mansur M.I., concluded that the services provided by Advanced Hair Restoration fall within the ambit of "healthcare services" as per the notification. The judgment emphasized that the treatments offered by the applicant are not cosmetic but medically recognized procedures for treating illnesses. The authority noted that these services are provided by qualified medical practitioners and are aimed at treating dermatological abnormalities, thus qualifying for the GST exemption.
The ruling further clarified that cosmetic procedures such as hair transplants do not qualify for the exemption unless they aim to restore anatomy or functions affected by congenital defects, injury, or trauma.
During the proceedings, Advanced Hair Restoration presented comprehensive documentation including patient records, consultation forms, and statutory licenses to substantiate its claim for exemption. The authority acknowledged these submissions and recognized the applicant's establishment as a clinical facility under the relevant statutory framework.
This decision provides a significant relief to clinical establishments offering similar healthcare services, reaffirming the scope of GST exemptions available under the existing legal framework. The ruling is expected to have a positive impact on the healthcare sector, particularly for medical establishments focused on dermatology.
Bottom Line:
Healthcare services provided by clinical establishments in connection with the treatment of dermatological conditions like psoriasis, dandruff, dermatitis, anti-fungal infections, folliculitis, and similar ailments are exempt from GST under SI. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
Statutory provision(s): Central Goods and Services Tax Act, 2017, Notification No. 12/2017-Central Tax (Rate), SI. No. 74
M/s. Advanced Hair Restoration India Private Limited, (AAR)(Kerala) : Law Finder Doc Id # 2835256
