https://www.taxtmi.com/caselaws?id=424576 The HC quashed the Appellate Authority for Advance Rulings' order dated 10.03.2022 regarding a Naturopathy Centre's eligibility for GST exemption under Notification No. 12/2017-Central Tax (Rate). The petitioner argued their facility, though within hotel premises, operates as a distinct entity and should qualify for exemption under SAC Heading 9993. The court remanded the matter for reconsideration, directing the Appellate Authority to allow the petitioner to present its case regarding whether services provided constitute a composite supply. The HC made no determination on merits, leaving the Appellate Authority to form an independent judgment. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424576 The HC quashed the Appellate Authority for Advance Rulings' order dated 10.03.2022 regarding a Naturopathy Centre's eligibility for GST exemption under Notification No. 12/2017-Central Tax (Rate). The petitioner argued their facility, though within hotel premises, operates as a distinct entity and should qualify for exemption under SAC Heading 9993. The court remanded the matter for reconsideration, directing the Appellate Authority to allow the petitioner to present its case regarding whether services provided constitute a composite supply. The HC made no determination on merits, leaving the Appellate Authority to form an independent judgment. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424576