2018 (5) TMI 1704

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (State Tax) ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT. 2017 AND UNDER SUB SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Tathagat Heart Care Centre LLP, having registered address at # 12/2, 4th Floor, K M P House, Yamunabai Road, Madhavanagar, Bangalore -560 001 and correspondence address at # 31/32, 'A' Block, 1st Floor,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allige Hospital for heart Care Services only. 3.  The applicant sought advance ruling on the question / issue that "Whether GST is leviable on the rent payable by a Hospital, catering life saving services?" PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 4.  Dr.Mahantesh Charanthimath, Chairman and Managing Director of the applicant concern appeared and filed written submissions p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions made by the Applicant in their application for advance ruling as well as the written submissions made by Dr. Mahantesh during the personal hearing. We also considered the question / issue on which advance ruling is sought by the applicant, relevant facts having bearing on the question / issue raised, the applicant's understanding / interpretation of law in respect of the issue. 6.  ....