https://www.taxtmi.com/caselaws?id=367604 Rent paid for premises leased by a hospital remained taxable under the notified category of renting of immovable property, even though the hospital's healthcare services were exempt; the residential dwelling exemption did not apply to commercial hospital premises, so the challenge on taxability failed. The appellate authority also held that a claim for input tax credit refund and the applicability of Rule 89 could not be raised for the first time in appeal because no ruling had been sought on that issue before the lower authority; that claim was therefore not entertainable and was rejected. The advance ruling was upheld in full. en-us Wed, 05 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367604 Rent paid for premises leased by a hospital remained taxable under the notified category of renting of immovable property, even though the hospital's healthcare services were exempt; the residential dwelling exemption did not apply to commercial hospital premises, so the challenge on taxability failed. The appellate authority also held that a claim for input tax credit refund and the applicability of Rule 89 could not be raised for the first time in appeal because no ruling had been sought on that issue before the lower authority; that claim was therefore not entertainable and was rejected. The advance ruling was upheld in full. Case-Laws GST Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367604