https://www.taxtmi.com/caselaws?id=421922 The Appellate Authority upheld an earlier ruling that a Naturopathy Centre's services could not be classified under SAC Heading 9993 for GST exemption. Though the appellant claimed to provide healthcare services qualifying for exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate), the Authority determined that accommodation was the principal supply, with naturopathy services being merely ancillary. Consequently, all services were classified under the accommodation services sub-heading and subject to applicable GST, as per the provisions governing composite supplies under the CGST Act. en-us Thu, 10 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421922 The Appellate Authority upheld an earlier ruling that a Naturopathy Centre's services could not be classified under SAC Heading 9993 for GST exemption. Though the appellant claimed to provide healthcare services qualifying for exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate), the Authority determined that accommodation was the principal supply, with naturopathy services being merely ancillary. Consequently, all services were classified under the accommodation services sub-heading and subject to applicable GST, as per the provisions governing composite supplies under the CGST Act. Case-Laws GST Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421922