Dhirajlal Rambhia KVO Merau Kutchh Health Care Services by a clinical establishment, an authorized medical practitioner or para-medic is exempted under GST. Under this exemption, all treatment or diagnosis or care for any illness, injury, deformity, abnormality or pregnancy by a clinical establishment is covered. Authorized medical practitioners in any recognised branch of medicine like private medical practitioners (doctors), physiotherapists are also exempted from service tax. The term para-medico is not defined in the Act. However, it has been clarified in the Education Guide that Paramedics are trained health care professionals, for example, nursing staff, physiotherapists, technicians, lab assistants, etc. Services by them in a clinical establishment would be in the capacity of the employee and not provided in an independent capacity and will thus be considered as services by such clinical establishment. So nowadays every pathology laboratory is having GST.