{"id":5901,"date":"2026-05-18T11:08:19","date_gmt":"2026-05-18T11:08:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5901"},"modified":"2026-05-18T11:08:21","modified_gmt":"2026-05-18T11:08:21","slug":"gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/","title":{"rendered":"GST, AAR Kerala Ruling dated 28\/04\/2026 &#8211; GST Exemption on Inpatient Ayurvedic Services\u00a0"},"content":{"rendered":"\n<p><em>Case of Ayushya Ayurvedic and Panchakarma Centre, AAR Kerala Ruling Dated 28<sup>th<\/sup>\u00a0April 2026.<\/em>\u00a0AAR ruled that medicines, consumables, dietary food, room rent up to the prescribed threshold, nursing care, and ancillary services provided to inpatients form part of an exempt composite supply of healthcare services. However, medicines supplied to outpatients are taxable separately, and room rent exceeding Rs. 5,000 per day per patient does not qualify for exemption.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1yVdYSDN80izjKHVlCNpeCx79lEDeo72Y\/view?usp=sharing\"><em>(Link: AAR Kerala Ruling Dated 28\/04\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Ayushya Ayurvedic and Panchakarma Centre, AAR Kerala Ruling Dated 28th\u00a0April 2026.\u00a0AAR ruled that medicines, consumables, dietary food, room [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-5901","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Ayushya Ayurvedic and Panchakarma Centre, AAR Kerala Ruling Dated 28th\u00a0April 2026.\u00a0AAR ruled that medicines, consumables, dietary food, room [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-18T11:08:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-18T11:08:21+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, AAR Kerala Ruling dated 28\/04\/2026 &#8211; GST Exemption on Inpatient Ayurvedic Services\u00a0\",\"datePublished\":\"2026-05-18T11:08:19+00:00\",\"dateModified\":\"2026-05-18T11:08:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\"},\"wordCount\":84,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\",\"name\":\"GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-05-18T11:08:19+00:00\",\"dateModified\":\"2026-05-18T11:08:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, AAR Kerala Ruling dated 28\/04\/2026 &#8211; GST Exemption on Inpatient Ayurvedic Services\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/","og_locale":"en_US","og_type":"article","og_title":"GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"Case of Ayushya Ayurvedic and Panchakarma Centre, AAR Kerala Ruling Dated 28th\u00a0April 2026.\u00a0AAR ruled that medicines, consumables, dietary food, room [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2026-05-18T11:08:19+00:00","article_modified_time":"2026-05-18T11:08:21+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, AAR Kerala Ruling dated 28\/04\/2026 &#8211; GST Exemption on Inpatient Ayurvedic Services\u00a0","datePublished":"2026-05-18T11:08:19+00:00","dateModified":"2026-05-18T11:08:21+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/"},"wordCount":84,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/","name":"GST, AAR Kerala Ruling dated 28\/04\/2026 - GST Exemption on Inpatient Ayurvedic Services\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-05-18T11:08:19+00:00","dateModified":"2026-05-18T11:08:21+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-exemption-on-inpatient-ayurvedic-services\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, AAR Kerala Ruling dated 28\/04\/2026 &#8211; GST Exemption on Inpatient Ayurvedic Services\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=5901"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5901\/revisions"}],"predecessor-version":[{"id":5902,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5901\/revisions\/5902"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=5901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=5901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=5901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}