https://www.taxtmi.com/caselaws?id=433038 The AAR Gujarat ruled that the applicant's Diamond Plan, offering healthcare services for 20 years through lump-sum payment, could not be determined for GST exemption eligibility under Notification No. 12/2017-CT. Despite the plan covering over 100 types of tests, sleep studies, naturopathy, dental care, and tie-ups with pan-India hospitals, the applicant failed to submit essential documents detailing service scope, terms, and tie-up arrangements. The AAR concluded that without proper documentation and complete disclosure of facts, it was impossible to determine whether the services qualified as exempt healthcare services under the notification. en-us Sat, 07 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433038 The AAR Gujarat ruled that the applicant's Diamond Plan, offering healthcare services for 20 years through lump-sum payment, could not be determined for GST exemption eligibility under Notification No. 12/2017-CT. Despite the plan covering over 100 types of tests, sleep studies, naturopathy, dental care, and tie-ups with pan-India hospitals, the applicant failed to submit essential documents detailing service scope, terms, and tie-up arrangements. The AAR concluded that without proper documentation and complete disclosure of facts, it was impossible to determine whether the services qualified as exempt healthcare services under the notification. Case-Laws GST Sat, 07 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433038