Spandana Rehabilitation, In re

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The Tax Publishers 2024 TaxPub(GST) 758 (AAR-Karn) IN THE AUTHORITY FOR ADVANCE RULINGS, KARNATAKA DR. M.P. RAVI PRASAD AND KIRAN REDDY T MEMBER Spandana Rehabilitation, In re Advance Ruling No. Kar Adrg 06/2024 29 January, 2024 Appellant by: Mohammed Shabbir RULING Order Under section 98(4) Of The Cgst Act, 2017 & Under section 98(4) of the KGST Act, 2017 M/s Spandana Rehabilitation Research and Training Centre Private Limited, No.236/2, 29th Main Road, 5th Block, Nandini Layout, Bengaluru-560096 (hereinafter referred to as The applicant") having GSTIN 29AAJCS3207R1ZP, have filed an application for Advance Ruling under section 97 of CGST Act 2017 and KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000 each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provision of Central Goods and Services Tax Act, 2017, as well as Karnataka Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act and KGST/SGST Act respectively. The Applicant states that they are engaged in providing health care services by running a hospital. The applicant states that they are providing treatment to in-patients suffering from psychic disorder, substance use disorder, Neurology etc. 3. The applicant has sought advance ruling in respect of the following questions: (i) Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as "Composite Supply" qualifying for exemption under the category of "health care services" as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with Section 8(a) of the CGST Act, 2017/KGST Act, 2017? (ii) Whether the supply of food to in-patients would be considered as "Composite Supply" of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with Section 8(a) of GST be claimed? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 758 (AAR-Karn)

IN THE AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

DR. M.P. RAVI PRASAD AND KIRAN REDDY T MEMBER

Spandana Rehabilitation, In re

Advance Ruling No. Kar Adrg 06/2024

29 January, 2024

Appellant by: Mohammed Shabbir

RULING

Order Under section 98(4) Of The Cgst Act, 2017 & Under section 98(4) of the KGST Act, 2017

M/s Spandana Rehabilitation Research and Training Centre Private Limited, No.236/2, 29th Main Road, 5th Block, Nandini Layout, Bengaluru-560096 (hereinafter referred to as The applicant") having GSTIN 29AAJCS3207R1ZP, have filed an application for Advance Ruling under section 97 of CGST Act 2017 and KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000 each under the CGST Act and the KGST Act.

2. The applicant is a Private Limited Company registered under the provision of Central Goods and Services Tax Act, 2017, as well as Karnataka Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act and KGST/SGST Act respectively. The Applicant states that they are engaged in providing health care services by running a hospital. The applicant states that they are providing treatment to in-patients suffering from psychic disorder, substance use disorder, Neurology etc.

3. The applicant has sought advance ruling in respect of the following questions:

(i) Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as "Composite Supply" qualifying for exemption under the category of "health care services" as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with Section 8(a) of the CGST Act, 2017/KGST Act, 2017?

(ii) Whether the supply of food to in-patients would be considered as "Composite Supply" of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with Section 8(a) of GST be claimed?