2025 (3) TMI 313

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....and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Divyajivan Healthcare Pvt. Ltd. (for short 'Appellant') against the Advance Ruling No. GUJ/GAAR/R/01/2022 dated 07.01.2023. 3. Briefly, the facts are enumerated below for ease of reference: 4. The appellant has devised a plan, namely "Health Care Service (Diamond Plan)" wherein the appellant shall provide the health care services for next 20 years for which a lump-sum....

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....ent (no cosmetic/beautification treatment cover), adult vaccination (with basic vaccine cost). v. Privilege card benefits which are home care services, priority OPD appointments in tie-up hospital, tele-medical guidance through application. 6. The appellant further stated that they will digitalize the health records based on the above tests and treatments of the beneficiary members for their easy access and shall also provide regular reminders updates and health education tips. 7. In view of the foregoing facts, the appellant had sought Advance Ruling on the following questions, viz: "Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as "Diamond Plan" is exempted f....

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....mentioned in the application are covered under the Health Care Service or otherwise. 9. The GAAR, thereafter, vide the impugned ruling dated 18.10.2021, held as follows: "The application of the applicant is not maintainable." 10. Aggrieved, the appellant is before us, raising the following contentions, viz • that the services proposed to be provided by them are health care services and the same are exempted under Sr. No. 74 of the of notification No. 12/2017-Central Tax (Rate) dt. 28.06.2017; • that they had submitted detailed nature and characteristics of services under Diamond Plan; • that the person availing "Health Care Service (Diamond Plan)" cannot get treatment or care for illness....

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....have also tie up with other hospital in pan India to provide the service mentioned under 'Diamond Plan' but have not submitted any documents in this regard so that we are not in position to know the Scope of Service, types of services to be provided by such Hospital and terms and conditions of the payment. Also the applicant have failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to the potential customer. The applicant has not disclosed the correct fact/information in respect of this application therefore, in absence of such documents it is not possible to figure out the services which have mentioned in the application are covered under the Health Care Service or ot....