The Authority of Advance Ruling (AAR) West Bengal ruled that the ‘phytotherapy’ is not exempted under Goods and Service Tax (GST) and so it needs to be registered. On an application filed by the applicant namely OPTM Health Care Private Limited, the Authority of Advance Ruling (AAR) observed that all the health care services are exempted from paying Goods and Service Tax (GST) and so it is not needed to get registered under Goods and Service Tax (GST). However, the word ‘phytotherapy’ is not included in ‘health care services’.