AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (9) TMI 634
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....he applicant has further stated that they provide different types of wellness facilities at Nimba such as Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy and has described them in brief as under: (a) Naturopathy: It is an ancient and traditional science which integrates the physical, mental and spiritual aspects of our natural constitution and is a system working towards cure of diseases where all levels of the body are treated simultaneously and holistically. The principal aim of Naturopathy is to teach people the art of healthy living by changing their daily routine and habits which not only cures the disease but makes the bodies strong and glowing. It is therapeutic in itself and can be used to help cure and relieve many of today's illnesses and diseases. (b) Ayurveda: It is the science of life and ayurveda treatment puts emphasis on the fact that the human body is a part of cosmic system and focuses on eradicating the root cause of the disease. It addresses the problem as per the Prakriti (nature) of the individual. Ayurveda touches upon all the aspects of the person like emotional factors, physical factors, psychological factors,....
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....cient Egyptian cupping therapy, from reflexology to acupressure therapy and even hot stone therapy; that whether it is stress in mind or too many toxins in body or work related injury or age related problems, the experienced health professionals at Nimba are there to treat them. The applicant also stated that acupuncture therapy is considered to be very effective for weight loss, back pain and headaches; that applicant offers the chance to revive the crucial equilibrium of the five basic elements of life like earth, water, air, fire and ether; that human body is capable of healing itself by maintaining the effective balance of the mind, the body and the soul and if this balance deviates from the normal, it creates health complications and general disorder in the body systems and that patient can benefit from the distinctive synergism between modern science, traditional practices and ancient wisdom with professional guidance. The applicant has further stated that in pre-GST regime, the applicant had received letter from the department dated 10.03.2015 for clarification regarding registration under Service Tax and on the basis of that letter the applicant has been enjoying exemption ....
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....99316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services. 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like. 6. The applicant has stated that recently the Central Board of Indirect tax and Customs has issued 'Explanatory Notes to the Scheme of Classification of services' on 12th June, 2018 wherein it has been specified that: "The Scheme of Classification of Services adopted for the purposes of GST is a modifitied version of the United Nations Central Product Classification. 2. The Explanatory notes for the said Scheme of Classification of Services are based on the explanatory notes to the UNCPC. The explanatory notes indicate the scope and coverage of the heading, groups and service codes of the Scheme of Classification of Services. These may be used by the assessees and the tax administration as a guiding tool for classification of services, However, it may be noted that where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over....
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....m under Heading No.9993 is eligible for exemption as per Sr.No.74 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 8. The applicant has given additional submission vide email dated 17.06.2020 wherein they have referred to the definition of 'clinical establishment' as mentioned in Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 which reads as under: (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;" They have further stated that from the above it is clear that an institution to qualify as clinical establishment must required the following: (i) Diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy. (ii) The diagnosis, treatment or care should be through recognised system of medicine in India. (iii) The same can ....
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.... Authority in the case of M/s. Sayre Therapuetics private limited 2018-TIOL-37-AAR-GST, the authority first looked into whether the service imparted was under a recognized system of medicine or not and once the same was answered as affirmative the applicant was considered to be entitled to exemption as per Sl.No.74 of Notification No.12/2017-Central Tax (Rate). 9. The assessee has submitted the following circular/judgements to support their contention: (i) The Department through Circular No.32/06/2018-GST dated 12.02.2018 has clarified under Sl.No.5 that food supplied to the inpatients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. It has also clarified that the entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt. (ii) The AAR-GOA Alcon Resort Holdings (P.) ltd. in re (2019) 107 taxmann.com 259(AAR-GOA) held that: " the stay for various treatments, supply of medicines, consumables and implants used in the course of providing health care ....
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....GST regime in terms of Sl.No.74 of Notification No.12/2017-Central Tax (Rate). He has put forward the following question for advance ruling: "Whether the applicant is eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?" DISCUSSION & FINDINGS 11. We have considered the issue involved, on which advance ruling is sought by the applicant, relevant facts, the applicant's interpretation of law as well as the arguments/discussions made by their representative Shri Dishant Shah at the time of personal hearing. 12. At the outset, we would like to state that the provisions of both the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 13. The applicant has stated in his submission that Nimba Nature Cure Village is a unit of M/s. Oswal Industries ltd. and is one of the largest Naturopathy Centers in India and offers physical, psychological and spiritual hea....
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....eration mainly revolves around two factors viz. 1) the type of room and 2) whether single or double occupancy. This fact creates an impression that stay is mandatory and the charges of stay depend on the above factors. Thus, we observe that the element of accommodation becomes the primary activity in the entire package. The fact that the package is strictly a residence package is fortified by the schedule of the programme which is shown in the sub-menu 'Dincharya' of the website and the same is reproduced under: (i) Wake-up call: 4.15 a.m. (ii) Morning walk: 4.50 a.m. to 5.15 a.m. (iii) Yogic Shatkriya: 5.15 a.m. to 6.00 a.m. (iv) Herbal Detox drink: 6.00 a.m. to 6.15 a.m. (v) Ashtanga Yoga and pranayam: 6.15 a.m. to 7.15 a.m. (vi) Hydroreflex walk: 7.15 a.m. to 7.30 a.m. (vii) Wellness breakfast: 7.30 a.m. to 8.00 a.m. (viii) ------ 15. In all the packages, 3 types of rooms viz. amukha, sumukha and pramukha are offered either on a single occupancy basis or double occupancy basis. The rates of the room per night have been specified, which forms the major part of the consideration towards the selected package....
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....made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration.- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; 15.2 In view of the above, it is to be examined whether the supply is covered under Composite Supply or Mixed Supply. As discussed above, we observe that the entire package consists of the above 3 components and the packages would not be possible without any one of the 3 components. In other words, the packages offered by the applicant are naturally bundled and would be aptly covered under the definition of Composite Supply. Further, the principal supply would be the accommodation services since the therapy can in no way be administered without accommodation. In fact, there is no option available for the customer to avail the wellness package without opting for the accommodation. Thus, we find that the accommod....
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.... (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-"declared tariff " includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 14 -- As can be seen from the above, the 'composite supply' of service provided by the applicant would be covered under Entry No. 7(vi) and 7(viii) of Notification No.11/2017-Central Tax (Rate). As per Entry No. 7(vi) above, rate of GST would be 18%(9% SGST + 9% CGST) in case of units having declared tariff rates of more than Rs. 2,500/- and less than Rs. 7,500/-, whereas as per Sr.7(viii) above, rate of GST would be 28%(14% SGST + 14% CGST) in case of units having declared tariff rates of Rs. 7,500/- or more. The said notification has b....
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.... above, we rule as under - RULING The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. ============= Document 1 nimba nature cure - Google Sea X Corporate Wellness Packages, X + ↠→ CA https://www.nimba.in/packages/ Get me pesi neam and wellness package for yourself, of your family, or everfor your corporate colleagues an um ces, Grly पा Pack Packagesess Nimba! Here at Nimba, we believe in providing our guests with a naturopathy approach to Video Tour Cv Virtual Tour Brekeat experience, or rejuvenation & relaxation package, or detoxification & weight management package; Nimba is committed to give NIMBA NATURE CURE best experience and best of naturopathy and ayurvedic treatments always. Our healers also help our guests with their regular diet CORPORATE WELLNESS TREATMENTS GALLERY and lifestyle guideline hich shows our care for our guests even aller leaving our premises. ABOUT WELLNESS RETREAT TESTIMONIALS BLOG Dincharya CONT Wellness....