Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR

HomeGSTStructured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR

Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR

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Published on

11/04/2026

By Mariya Paliwala

Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR

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The Karnataka Authority for Advance Ruling (AAR) has held that structured healthcare training programmes conducted for students and professionals do not qualify as “charitable activities” under GST law and are therefore liable to tax at 18%. The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi has observed that exemption under GST for “charitable…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR

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