In re Divyajivan Healthcare Pvt. Ltd (GST AAR Gujarat)
Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017 Central Tax?
AAR find that Diamond Plan of the applicant covered more than 100 types of test, Sleep Study, Foot Scan and Naturopathy, Special health care treatments like Dental & skin care treatment, Privilege card treatment, Priority OPD appointments in tie-up hospital, tele-medical guidance through application. All types of such service provided to the customer under Diamond Plan are required to be examined in detail to decide the nature and characteristic of the service to decide the taxability under GST. The applicant has not submitted any type of documents with regard to Diamond Plan which contained in detail nature and characteristics of services provided under Diamond Plan.
We find that the applicant 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 otherwise.
16. In light of the foregoing, we hold that the application filed by the applicant is not maintainable.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT
BRIEF FACTS:
M/s. Divyajivan Healthcare Private Ltd., the applicant has proposed the activity to establish a multi-super speciality hospital and to provide health care services to patients. The applicant has devised a plan, namely “Health Care Service (Diamond Plan)” in which the applicant shall provide the health care services for next 20 years for which a lump-sum amount, say, Rs. 10 Lakhs will be charged. Under the plan the services will be provided to the family i.e., Member, Spouse & up to 2 children (age below 21 years). The applicant will also tie-up with other hospitals pan India from where the members can avail health care services.
2. The “Health Care Service (Diamond Plan)” of the applicant shall include the following health care services:
i. Hospitalization Benefits i.e., in-patient Service up to INR 10 Lakhs in a year
ii. Compulsory Annual Preventive Health Check-up with 100+ test/investigation/ consultations covered; which are tabulated as under:
