https://www.taxtmi.com/caselaws?id=417644 The AAR ruled that a naturopathy center operating within a luxury resort provides composite supply services rather than standalone healthcare services. The center's wellness programs including naturopathy and yoga therapies are bundled with accommodation, food, and recreational activities as part of resort packages. The accommodation service was determined to be the principal supply since therapy cannot be administered without mandatory stay, making other services ancillary. Consequently, the services fall under SAC heading 9963 (accommodation services) rather than 9993 (healthcare services), rendering the healthcare exemption under entry 74 of notification 12/2017 inapplicable. GST is therefore leviable on the composite supply. en-us Fri, 08 Oct 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417644 The AAR ruled that a naturopathy center operating within a luxury resort provides composite supply services rather than standalone healthcare services. The center's wellness programs including naturopathy and yoga therapies are bundled with accommodation, food, and recreational activities as part of resort packages. The accommodation service was determined to be the principal supply since therapy cannot be administered without mandatory stay, making other services ancillary. Consequently, the services fall under SAC heading 9963 (accommodation services) rather than 9993 (healthcare services), rendering the healthcare exemption under entry 74 of notification 12/2017 inapplicable. GST is therefore leviable on the composite supply. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417644