No GST exemption on providing package comprising of accommodation, food & different types of health therapy: AAAR
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 13 June, 2022
Latest from Taxmann
Case Details: Appellate Authority for Advance Ruling, Gujarat Oswal Industries Ltd., In re - [2022] 139 taxmann.com 43 (AAAR-GUJARAT)
Judiciary and Counsel Details
-
- Milind Torawane & Seema Arora, Member
- Anil Gidwani, Adv. for the Appellant.
Facts of the Case
The appellant was providing Naturopathy treatment and offering package of accommodation, food and therapy. It filed an application for advance ruling to determine whether exemption would be available on health care services provided by it. The Authority for Advance Ruling (AAR) held that the exemption would not be available to the appellant as supply would be considered as composite supply with accommodation service as principal supply. It filed appeal against the order.
AAAR Held
The Appellate Authority for Advance Ruling observed that cost of room would form major part of consideration towards selected package. Moreover, the appellant was not providing care or treatment to outdoor patients and to indoor patients staying for less than 7 days. Since, the appellant would not fall under category of clinical establishment, therefore the exemption relating to healthcare services by clinical establishment would not be available to the appellant.
List of Cases Reviewed
-
- Oswal Industries Ltd., In re [2020] 119 taxmann.com 269/[2021] 83 GST 261 (AAR – Guj.) (para 23) affirmed.
- Commissioner of Customs (Import) v. Dilip Kumar & Company [2018] 95 taxmann.com 327/69 GST 239 (SC) (para 21.1) followed.
- Alcon Resort Holdings (P.) Ltd., In re [2019] 107 taxmann.com 259 (AAR – Goa) (para 24) distinguished.
List of Cases Referred to
-
- Alcon Resort Holdings (P.) Ltd., In re [2019] 107 taxmann.com 259 (AAR – Goa) (para 9.4)
- Commissioner of Customs (Import) v. Dilip Kumar & Company [2018] 95 taxmann.com 327/69 GST 239 (SC) (para 21.1).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
