https://www.taxtmi.com/caselaws?id=398515 The case involved the classification of services provided by M/s. Oswal Industries Ltd. operating Nimba Nature Cure Village for tax exemption eligibility. The services were found to be primarily accommodation-based, bundled with therapies, falling under Heading 9963 for room accommodation services, not under Heading 9993 for health care services. Consequently, the applicant was ruled ineligible for the exemption under Entry No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. en-us Thu, 09 Jul 2020 00:00:00 +0530 Thu, 19 Nov 2020 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398515 The case involved the classification of services provided by M/s. Oswal Industries Ltd. operating Nimba Nature Cure Village for tax exemption eligibility. The services were found to be primarily accommodation-based, bundled with therapies, falling under Heading 9963 for room accommodation services, not under Heading 9993 for health care services. Consequently, the applicant was ruled ineligible for the exemption under Entry No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. Case-Laws GST Thu, 09 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398515