TaxTMI 
TaxTMI 
2023 (1) TMI 80
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....e West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for shor....
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....clause (a) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that being a start up LLP, it has launched an eldercare program in Kolkata to provide services for senior citizens who live alone without any family members. The applicant further submits that to avail such services, one needs to enrol as a member first. The applicant provides thereafter to its memb....
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....pted from GST and so are Clinical Establishment. Accordingly, the applicant is of the opinion that the same nature of services being provided by the applicant at the doorstep of senior citizens should also fall under exemption category. 3. Submission of the Revenue 3.1 The concerned officer from the Revenue has not expressed any view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the applicant during the course of personal hearing. The applicant, as we find from the documents produced, provides services to its members under three packages namely 'Sneha', "Snehalata' and 'Snehadhara' for which member(s) (either as s....
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....on which includes ambulance services, regular monitoring during hospitalisation, help with medical insurance and help with discharge formalities. The applicant provides medical and nursing support services at home for critically ill members in the following manner: • Procuring and setting up of all medical support equipment required at home • Assisting with nursing support at home • Critical care supervisor to visit home whenever necessary • Scheduling doctor visits whenever necessary 4.5 While the frequency of services in respect of a number of services like care manager visit for medical check-up, general physician home visit, medicine home delivery, grocery home delivery etc. which a....
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....oner or para-medics; Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. NIL NIL 4.8 The expressions "healthcare services", "clinical establishment" and "authorised medical practitioner" have been defined in Para 2 (zg), 2(s) and 2(k) respectively of Notification No. 12/2017 Central Tax (Rate) dated 28.06.201....
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.... under two limbs. The first one, which is against a consolidated package amount, comprises inter alia of care manager visit for medical check-up, general physician home visit and home delivery of medicine. The other part also covers services by general physicians, nurses and care managers for which the applicant charges separately. The aforesaid services may get covered under health care services as defined in Para 2 (zg) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. However, supply by way of health care services qualifies for exemption under serial number 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 if the same is provided by a clinical establishment, an authorised medical practitioner or para-medic....