Case of Advanced Hair Restoration India Private Limited, AAR Kerala Ruling Dated 24th November 2025. It was observed that the ailments treated by the applicant are recognised medical conditions requiring professional diagnosis and therapeutic care and are not cosmetic or aesthetic in nature. AAR held that services relating to health care, including those offered because of psoriasis, dandruff, dermatitis, anti-fungal infections, folliculitis, and other similar dermatological conditions, are exempt from GST under Serial 74 of Notification 12/2017 (Rate), dated 28th June 2017.