TaxTMI 
TaxTMI 
2020 (10) TMI 1300
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.... 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s Shubham Sarvam Medical Projects LLP, C/o Ram Dutt Joshi Combined Government Hospital, Ramnagar, Nainital -Uttarakhand seeking an advance ruling on following issues:- (a) Under which SAC the services provided by LLP under PPP contract to UK Government Nodal Agency is covered; (b) Whether serial no. 3, 73 & 74 of Notification No. 12/2017 dated 28.06.2017 (as amended) are applicable on LLP. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on....
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....ti Manral, Deputy Commissioner, SGST-Dehradun, concerned officer appointed by the State Authority, also present during the hearing proceedings. 6. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing no. 05AEBFS7457J1ZP, Before proceeding in the present case, we would first go through the submissions filed by the applicant and the same is summarized as under:- (i) The appellant is engaged in providing service to Uttarakhand Health and Family Welfare Society, a nodal agency of Uttarakhand Government, for implementation of UK health system development project. (ii) Responsibilities of the applicant is as follows,- * To develop healthcare facilities at sites to meet the minimu....
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....cilities in the districts and to provide the healthcare services in accordance with this agreement; (e) Article-2 of the contract (Scope of the project):- * The augmentation and development of the healthcare facilities at the site that has been described at Schedule-A to meet the minimum infrastructure, equipment and personnel requirements set forth in Schedule-B; * Operation & maintenance of the healthcare facilities in accordance with the provisions of this agreement; * making available the healthcare facilities for the patients and providing at a minimum healthcare services to the patients that are set out in Schedule-B, so as to achieve at a minimum the baseline requirements for the key performance indicators set forth in Schedu....
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....n in the state of Uttarakhand. A.2 Now the question arises whether other ancillary services viz laundry services, security services, commission, operate & maintain of website for healthcare facilities etc & infrastructure provided along with minimum healthcare services are taxable or otherwise. A.3 In this context, we observe that the other ancillary service & infrastructure are support services to 'healthcare services' and should be treated as an incidental to said service and the said ancillary services & infrastructure shall be covered under composite supply. To appreciate the law position in this regard we reproduce the relevant portion of the Act as under: (i) Section 2(30) of the Act ibid "composite supply" means a supply ....
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....tructures. On true and fair analysis of the legal provisions and on perusal of the agreement, we hold that services provided in relation to 'healthcare services' are exempted from the liability to GST in as much as all such ancillary activities having a proximal nexus with 'healthcare services' and thus, shall covered under 'healthcare services'. A.4 Now we have to decide whether the 'healthcare services' are exempted or otherwise. In this context relevant legal provisions are extracted below: i. Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 G.S.R....(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the ....
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....n to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. iii. The definition of "clinical establishment" has been provided in serial no. 2(s) of the said notification: "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 recognized 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; A.5 On perusal of aforesaid legal provisio....