QuestionsCategory: GSTWhether my service will covered under Exemeption services
Amit shah asked 5 years ago

My Client has a center for mental health care and wellness and performs psychological, psychoeducational assessment, diagnosis, counseling, intervention & remediation for children, adolescents & adults. Which runs in the form of a private limited company within the state of Maharashtra.
The company has two directors. One of the director of this company has been duly registered with the Rehabilitation Council of India.
They offers the following services at the abovementioned centre:

  1. Psychological and psychoeducational assessments and diagnosis which includes assessment tests for children for learning disabilities, such as dyslexia, as well as assessment tests for autism and ADHD, assesments for emotional, behavioural and personality diagnosis.


  1. Clinical & psychological assessments for adults.


  1. Counselling and remediation sessions for both children and adults to cater to broader & specific aspects of mental health, psychological and emotional well being.


  1. They  caters to the assessment and treatment of clients with : General and specific mental health concerns.

– Adults : Anxiety, All forms of Depression, Stress, Eating disorders, Biapolar, OCD, Neurosis, Psychosis to name a few.
– Children : Learning, Behavioural, Emotional, Personality concerns, Developmental Disorders Eg: Autism, Dyslexia, Hyperactivity, Discalculiya to name a few.
All such assessment tests & subsequent diagnosis are conducted by duly qualified clinical psychologists working at the aforementioned centre operated by my client.
Similarly, all counselling therapy & intervention sessions are taken by duly qualified counselling or clinical psychologists employed by us.  
1) Do our list of services come under health care and are exempted from GST as specified in point 82 of Exemption List ?
2)Are a part of our services exempted from GST ?