TaxTMI 
TaxTMI 
2021 (12) TMI 111
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.... provided to the family i.e., Member, Spouse & up to 2 children (age below 21 years). The applicant will also tie-up with other hospitals pan India from where the members can avail health care services. 2. The "Health Care Service (Diamond Plan)" of the applicant includes the following services: i. Hospitalization Benefits i.e., in-patient Service up to INR 10 Lakhs in a year ii. Compulsory Annual Preventive Health Check-up with 100+ test/investigation/consultations covered; which are tabulated as follows: Blood Investigation: Cardiac Investigation: Other Investigation: Specialist Consultants: Complete Hemograms (28) ECG PFT General Physician Lipid Profile (8) 2D echo & colour Dopple....
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....ction 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl.No. Chapter, Section, Heading, Group or ....
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...."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; 5. The applicant submits that the health care services provided by the applicant are in recognized systems of medicines in India which are exempted. In terms of the clause (h) of section 2 of the Clinical Establishments Act, 201....
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....ual Preventive Health Check - up, proposed to be provided by the applicant is covered under "health care services by a clinical establishment, an authorized medical practitioner or para-medics" as provided under Sr. No. 74 of Notification No. 12/2017Central Tax (Rate) dated 28.06.2021, as amended. 7. It is to further submit that in spite of regular Preventive Health Check-up, if the person availing "Health Care Service (Diamond Plan)", or his / her spouse or any of his children out of two children falls ill, treatment or care for such illness would be provided by the qualified allopathic medical practitioner at Hospital of the Applicant or other Hospitals suggested by the Applicant. However, the person availing "Health Care Service (Diam....
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.... Sr. No. 74 of Notification No. 12/2017- Central Tax. Personal Hearing 10. Shri Anish Goyal, CA appeared for the hearing (virtual hearing) and reiterated the contents of the application. FINDINGS 11. We have carefully considered all the submissions made by the applicant. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act 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. 12. On careful consideration of the applicant's submission, we find that the scope of supply of services by the applicant is 'health care servic....