TaxTMI 
TaxTMI 
2020 (9) TMI 337
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....e Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act, KGST Act and IGST Act. 2. The applicant is a proprietary concern having brand name of "Bangalore Medical System" and registered under the provisions of the Goods and Services Act, 2017. They are into supply of various reagents/ medical consumables (goods) in addition to provision of diagnostic services. The applicant have been Molecular Diagnostic services by M/s. Kidwai Medical Institute of Oncology, Bengaluru, a Karnataka Government hospital. They have been allotted around 5000 sq. ft. of room spac....
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....PROCEEDINGS HELD ON 30.07.2020 5. Sri S.Manjunath, General Manager of the above concern appeared for personal hearing proceedings on 30.07.2020 before this authority, reiterated the facts furnished in the application and also submitted as under: 5.1 The applicant established a full fledged laboratory in the premises of the Kidwai Memorial Institute of Oncology and provides the service of diagnostic testing on the samples sent by the hospital. They charge the hospital for the services rendered. 5.2 The applicant claims that the services being provided to the Institute, which is a hospital, are exempted from tax under the CGST / KGST / IGST Act 2017. Further a lot of fixed assets in the form of instruments, furnitures & fixtures purc....
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....n those specified in (a) above Nil Nil 6.3 The term "health care services" is defined in clause (zg) of paragraph 2 of the Notification supra and reads as under: "(zg) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;" In the instant case the services provided....
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.... the amount of credit be restricted to the input tax attributable to the taxable supplies including zero rated supplies and reads as under: "(2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplied under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies." Therefore the applicant need to restrict the credit to the amount attributable to taxable supplies including zero rated supplies in the case of both capital goods as well as reag....