2019 (7) TMI 842

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....Act) seeking an Advance Ruling in respect of the following question: "Whether the service provided by the applicant (including all incidental services) amounts to a composite service under the classification of health care services exempted under Entry No. 74 of the Notification No. 12/2017-Central Tax". The applicant is a Company registered under Companies Act, 1956, holding GSTIN 30AABCA6880E3Z0. The applicant is having an established Centre under the Name and Style "Devaaya Ayurveda & Nature Cure Centre" for providing health care treatment services to the patients through Ayurveda, Naturopathy and Yoga. The applicant provides health services for both International and Indian patients for Neuro muscular problems, post chemo th....

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....it, vegetables and juices are served as per the doctor's prescription only. Now the issue/s before us to decide are: a. Whether the Applicant qualifies as a clinical establishment? b. Whether the services provided by the applicant qualify to be health care services which are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017? We proceed to answer the questions as under: Clause 2(s) of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 defines clinical establishment as under: "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities re....