Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA (or 12AB) of the Income-tax Act, 1961. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), services provided by rehabilitation professionals recognised under the rehabilitation council of india act, 1992 by way of rehabilitation, therapy or counselling and such other activity as covered by the said act at medical establishments, educational institutions, rehabilitation centers established by central government, state government or union territory or an entity registered under section 12aa (or 12ab) of the income-tax act, 1961. classified under SAC Heading 9993 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil.