2018 (5) TMI 1704

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....p; Dr.Ravi Prasad. M.P. Member (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....

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....al basis from existing building of Mallige 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 concer....

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....DISCUSSION: 5.  We have considered the submissions 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 / int....

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...., licensing or other similar arrangements in respect of immovable property; The Applicant has taken the premises on lease and running exclusive heart care centre & providing health care services on commercial basis. The impugned service of Rental or leasing services involving own or leased non-residential property is classified under the heading (SAC) 997212 and is taxable under GST. Further....