https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=300337 https://www.taxtmi.com/caselaws?id=300337 Classification of services - services provided by LLP under PPP contract to UK Government Nodal Agency - applicability of serial no. 3, 73 74 of Notification No. 12/2017 dated 28.06.2017 (as amended) on LLP - HELD THAT:- The society had permitted the applicant to operate and maintain the healthcare facilities in the districts and to provide the healthcare services to the people of Uttarakhand. On perusal of Schedule-B of the contract, the applicant has to provide minimum healthcare services ( clinical curative services, Diagnostic other para clinical services, Ancillary services including ambulance services, laundry services, security services etc), commission, operate maintain website for healthcare facilities, infrastructure, personnel equipments requirement to meet the goal of the Govt i.e. to resolve enhance health infrastructure facilities to the remote population in the state of Uttarakhand. Whether other ancillary services viz laundry services, security services, commission, operate maintain of website for healthcare facilities etc infrastructure provided along with minimum healthcare services are taxable or otherwise? - HELD THAT:- In the instant case other said ancillary services rendered along with infrastructure during the course of healthcare service is covered under composite service in as much as the healthcare services constitutes the predominant element and therefore becomes the principal supply and other ancillary services infrastructure shall form the part Of that composite supply as ancillary in as much as healthcare services cannot be effectively accomplished without rendering other ancillary services infrastructures - the services provided in relation to healthcare services are exempted from the liability to GST in as much as all such ancillary activities having a proximal nexus with healthcare services and thus, shall covered under healthcare services . All the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of transportation of the patient to and from a clinical establishment are exempt from GST. However, hair transplant or cosmetic or plastic surgery does not get exemption and is taxed. Thus, all treatments excluding cosmetic treatments have been covered by this definition - the applicant is engaged in providing healthcare services to the people of Uttarakhand and the same is classified under service code 9993. It is also found that the said services are exempted from payment of GST as provided vide entry no, 74 of Notification No. 12/2017-Central Tax (Rate) dated (as amended from time to time). Whether serial no. 3, 73 74 of Notification No. 12/2017 dated 28.06.2017 (as amended) are applicable on LLP? - HELD THAT:- The intra-state supply of services mentioned therein, are exempted from payment of GST subject to the relevant conditions as mentioned against the corresponding services. Thus, the said notification deals with exemption to the category of service rendered and not to the category of person engaged in supply of services. Accordingly it is observed that the supply of services, irrespective of person involved therein, mentioned in the said notification, are in exempted category. Case-Laws GST Thu, 15 Oct 2020 00:00:00 +0530