TaxTMI 
TaxTMI 
2022 (1) TMI 1109
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....ed with GSTIN- 05AAGFC3157J1ZJ under the CGST Act, 2017 read with the provisions of the UGGST Act, 2017 (hereinafter referred to as 'the applicant). 2. The applicant has submitted that they are running a Resort namely "Aahana-The Corbett wilderness" and also runs an independent unit namely "Aahana Naturopathy Centre" wherein they are providing various services in the form of Nature cure (drugless cure) 8& Yoga therapies(Health care services). The health care service charges are collected from the customer according to the therapy/treatment provided, which are not restricted only to the in-house customers, but open to all. And that even the in-house customers are charged separately according to the nature of treatment provided to them. The applicant's Unit is registered under the Clinical establishment Act, 2010 vide reg No. 018/2016 Dated 07/10/2016 as "Naturopathy Centre", and that the said health care services (Naturopathy) provided by "The Centre" is exempt from the levy of GST under Notification No. 12/2017- Central Tax (Rate) under Entry 74 (SAC Heading 9993) which pertains to Services by way of health care services by a clinical establishment, an authorized medical....
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....try no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017, has exempted care services' rendered at clinical establishments by authorized medical professionals or para-medics, from the applicability of GST. b. As per the clause 2(zg) of the Notification No. 12/2017-Central Tax (Rate) "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 that the applicant's services squarely fall under the Service accounting Code 9993-19 ...."Other human health Services including homeopathy, Unani, Ayurveda, naturopathy, acupuncture and the like." c. As per clause (s) of the Notification No. 12/2017-Central Tax (Rate) "clinical establishment" has been defined as "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 ....
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....t 40 diseases are being treated, which can be accessed at the website of the applicant at http://www.aahananaturopathy.com. j. The promotion and development of "Yoga" and "Ayurveda" has been the priority of the Union Government and the Government of Uttarakhand and that the Union government has been successful in making the United Nations declare 21 June of every year as International Yoga Day, therefore, in line with the Legislative intent and the Government's commitment to bring Yoga, Ayurveda and Naturopathy based treatments at the forefront, the Naturopathy centre of the applicant squarely falls under the health care services exempted from Goods & Service Tax. 8. Personal hearing was attended by Mr.Pavan Nath, Chartered Accountant on behalf of the applicant on 28.09.2021, wherein he reiterated the submission already made in their application. Further, a write up dated 28.09.2021 was submitted along with copies of the Registration certificate (Praroop-3) No. 018/2016 dated 07.10.2016 issued by the "Zila Registrikaran Pradhikaran, Karyalaya Mukhya Chikitsa Adhikari, Nainital" showing registration under Clinical Establishments (Registration and Regulation) Act, 201....
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.... of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized 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; "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; "Authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognized system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice....
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....linical Establishments Act, 2010 engaged in providing medical treatments through healing therapies of recognized systems of medicine by a well qualified and registered medical practitioner and hence fulfills all the conditions of health care services as per the entry no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 and that the circular bearing F.No. 354/17/2018-TRU, dated 16.2.2018, has clarified that the accommodation charges/room rent, retention money, food charges and fees payments being charged from in-patients, by medical institutes/clinical establishments/hospitals, providing health care services as defined under clause 2(zg) of notification No. 12/2017-CT(Rate), are exempt from the levy of GST classified under SAC Heading 9993. 17. The applicant has sought classification of services provided by them as per the above notification in Heading 9993 (human health and social care services) which appears at Sr. No. 31 of the said notification and that as per annexure to the said notification, the specific service provided by them appears at Sr. No. 612 (subheading 9993 19) and reads as under : 603 Heading 9993 Human health and social ....
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....bett has to offer Hike to hidden waterfalls in the midst of forest, enjoy a picnic by the riverside and lake a long walk in the forest hand in hand' In addition to this pamper yourself in the spa where you can indulge in both massages or beauty treatments and end your night with a pool side Candle Light Dinner under the stars Jim Corbett Resorts Marriage Anniversary Package Starting from: Rs. 50,000/ for a Couple for 2 nights Special Inclusions -:- • Stay for 2 nights in Corbett Club Room (APAI) • Poolside Candlelit Dinner with live music • Bottle of Wine and a Cake • 1 Couple Massage • 1 Buggy Ride • Afternoon Hi-Tea served on the Poolside Deck • All Meals in our Dhikala Restaurant • Birdwatching and Nature Walk The #Celebrate At Aahana Experience :- • Bird Watching & Nature Walk with Our In-House Naturalist • Bicycle Ride through the Village • Milking the Cows at Our In-House Gaushala • Organic Farming in Our Kitchen Gardens • Live Evening Entertainment • Evening Wildlife Documen....
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....om - 650 sq ft INR 44,800 AP-AII Meals 2 ADULTS JUNGLE LORE One fantastic en-suite bedroom with an elegant sitting room -700 sq ft INR 49,920 AP - All Meals 2 ADULTS RANGERS SUITE One luxurious en-suite bedroom with a gorgeous sitting room -800 sq ft INR 53,760 AP - All Meals 2 ADULTS FAMILY SUITE Two fabulous en-suite bedrooms with a lovely living room -1,050 sq ft INR 83,200 AP - All Meals 4 ADULTS EXTRA OCC (PER NIGHT) CHILD 6 -15 YEARS INR 4,130 N/A FOR CORBETT CLUB ABOVE 15 YEARS INR 5,310 BELOW 5 YEARS EXTRA BED INR 1,500 The Aahana Signature Senior Citizen's Experience:- • Jeep Safari in designated Tourism Zone (45 Day Notice Reqd + ID Details, Subject to Availability) • Individually Curated Wellness Therapy Per Person • Day Trip to Corbett Museum & Garjia Devi Temple during stay • Gardening Sessions with Our In-House Horticulturist • Specially Curated & Customised Meals as per Dietary Requirements (prior intimation) • Exclusive Crafted Kumauni Theme Dinner once during stay • Afternoon ....
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....rules & regulations Important Note:- • All wellness inclusions are subject to availability of time slots at our Spa, prior booking required • All Food & Beverage customisation options require prior Intimation 4 dietary requirement information Aahana Signature Pretty Woman Experience Special Tariff 2019-20 ROOM CATEGORY DESCRIPTION 02 NIGHTS MEAL PLAN PAX CORBETT CLUB One magnificent en-suite bedroom - 500 sq ft INR 38,400 AP-AII Meals 2 ADULTS JIMS RETREAT One stunning en-suite bedroom - 650 sq ft INR 44,800 AP-AII Meals 2 ADULTS JUNGLE LORE One fantastic en-suite bedroom with an elegant sitting room -700 sq ft INR 49,920 AP - All Meals 2 ADULTS RANGERS SUITE One luxurious en-suite bedroom with a gorgeous sitting room -800 sq ft INR 53,760 AP - All Meals 2 ADULTS FAMILY SUITE Two fabulous en-suite bedrooms with a lovely living room -1,050 sq ft INR 83,200 AP - All Meals 4 ADULTS EXTRA OCC (PER NIGHT) CHILD 6 -15 YEARS INR 4,130 N/A FOR CORBETT CLUB ABOVE 15 YEARS INR 5,310 BELOW 5 YE....
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....tions available for Bird Watching & Corbett Heritage: • Half Day / Full Day Drives • Walks, Treks & Cycling Expeditions Safari Instructions & Requirements:- We would request for the complete ID Details as per the following timelines for all Jeep Safari requests for us to guarantee permits in the recommended zones and as per the suggestive Itinerary (if any) - • Valid government photo ID details for Indian Nationals min 6 weeks prior to the booking date • Valid Passport details for Foreign Nationals min 6 weeks prior to the booking date • All the Jeep Safaris are on exclusive basis and as per the Forest Department rules & regulations Important Note:- • All wellness inclusions are subject to availability of time slots at our Spa, prior booking required • All Food & Beverage customisation options require prior intimation 4 dietary requirement information ** The pictures and the placement of the contents copied above might appear differently from that visible in the website, due to the font and style. 19. We find different packages have been offered by the a....
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....ss both at a same time." 20. From the above, the true and actual picture emerges that the consideration is solely dependent on the type of room/package opted by the customer, which also include facilities at Aahana Naturopathy Center along with the charges for fooding and lodging, excursion and other leisure, fun and frolic activities etc. (illustrative but not limited). And that there is no doubt and admittedly proves that these wellness facilities/ program of naturopathy/yoga at AAHANA NATUROPATHY CENTRE are provided at five star luxury wellness retreat and the same can be availed/ utilized by the customer/ client /guest, while holidaying with AAHANA THE CORBETT WILDERNESS and the customer/ client /guest need not find special time. This goes on to substantiate that the facilities of naturopathy at AAHANA NATUROPATHY CENTRE are not independent of the facilities at AAHANA THE CORBETT WILDERNESS, but is part and parcel of the packages offered by them to their customers/ guest, who come to the resort to relax, enjoy and to have fun and frolic etc., but not in any way for the specific purpose of treatment of any disease chronic or otherwise. 21. The above fact and the images ....
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....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 inside the resort. Thus, we find that the accommodation service attains the nature of the principal supply and the other components attain the nature of ancillary services. Further it is a fact on record, which is a very important point in whole scenario, that the "Aahana Naturopathy Centre" is an unit of the applicant "The Corbett Nature Reserve" whose primary and main business activity is "running a resort with the name Aahana-The Corbett wilderness", hence admittedly the resort run by the applicant is precursor of the principal supply and all other activities/ services provided by the applicant are ancillary in nature, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, which are naturally bundled to principal supply. 24. Now, since it has been established that the above services provided by....
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....ness ii) Injury iii) Deformity iv) Abnormality, or v) Pregnancy, etc. and is also cannot be the procedures to carry out diagnostic or investigative services of diseases, as mandated in the Notification, hence does not falls under the definition of health care services. 26. Now, we come to the question for advance ruling raised by the applicant, which reads as under :- "Whether "The Centre" of 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, classified under SAC Heading 9993?" Ongoing through the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, Entry No. 74 of the said notification reads, as under: SI.No. Chapter, Section, Heading, Group orService Code (Tariff) Description of services Rate (per cent.) Condition 74 9993 (a) Services by way of (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. NIL NIL 27. From the above, it can be s....