Healthcare service exemption claim rejected after appellant failed to produce sufficient documents for advance ruling determination.

Advance ruling proceedings concerned whether a lump-sum amount received for long-term healthcare services under a Diamond Plan qualified for exemption under Sr. No. 74 of Notification No. 12/2017-Central Tax. The AAAR found that the appellant produced only a single sheet describing the plan and one bill of supply, but did not furnish the relevant documents needed to decide the exemption question. The appeal was therefore rejected for want of sufficient material on record.

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Outcome: The appeal was rejected for want of the complete set of supporting documents necessary to decide the matter.

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