ST can’t be imposed on Bariatric surgery as it is not a cosmetic surgery

CGST/EXCISE/ST/VAT : Bariatric surgery performed by hospital on patients suffering from morbid obesity coupled with life-taking diseases like Type-II diabetes and Hypertension, arthritis, lipid disorder or obstructed sleep apnea or disease of a like nature, is not cosmetic surgery or plastic surgery and same cannot be subjected to service tax under section 65(105)(zzzzk) of Finance Act

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000196816/st-can’t-be-imposed-on-bariatric-surgery-as-it-is-not-a-cosmetic-surgery.aspx