https://www.taxtmi.com/caselaws?id=433038 An advance ruling application was found not maintainable because the applicant did not furnish enough particulars and supporting documents to establish the exact nature of the supply under the "Diamond Plan" or verify that it fell within the health care services exemption in Notification No. 12/2017-Central Tax (Rate). The bundled medical and allied services, together with unspecified tie-up arrangements with other hospitals, left the tax treatment unascertainable. The ruling emphasizes that an advance ruling may be refused where the factual record is insufficient to determine the nature of the supply and its eligibility for exemption. 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 An advance ruling application was found not maintainable because the applicant did not furnish enough particulars and supporting documents to establish the exact nature of the supply under the "Diamond Plan" or verify that it fell within the health care services exemption in Notification No. 12/2017-Central Tax (Rate). The bundled medical and allied services, together with unspecified tie-up arrangements with other hospitals, left the tax treatment unascertainable. The ruling emphasizes that an advance ruling may be refused where the factual record is insufficient to determine the nature of the supply and its eligibility for exemption. Case-Laws GST Sat, 07 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433038