<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (3) TMI 313 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
    <link>https://www.taxtmi.com/caselaws?id=766928</link>
    <description>Advance ruling proceedings concerned whether a lump-sum amount received for long-term healthcare services under a Diamond Plan qualified for exemption under Sr. No. 74 of Notification No. 12/2017-Central Tax. The AAAR found that the appellant produced only a single sheet describing the plan and one bill of supply, but did not furnish the relevant documents needed to decide the exemption question. The appeal was therefore rejected for want of sufficient material on record.</description>
    <language>en-us</language>
    <pubDate>Fri, 28 Feb 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 06 Mar 2025 07:35:01 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=804262" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (3) TMI 313 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
      <link>https://www.taxtmi.com/caselaws?id=766928</link>
      <description>Advance ruling proceedings concerned whether a lump-sum amount received for long-term healthcare services under a Diamond Plan qualified for exemption under Sr. No. 74 of Notification No. 12/2017-Central Tax. The AAAR found that the appellant produced only a single sheet describing the plan and one bill of supply, but did not furnish the relevant documents needed to decide the exemption question. The appeal was therefore rejected for want of sufficient material on record.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 28 Feb 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=766928</guid>
    </item>
  </channel>
</rss>