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Case Name : In re Divyajivan Healthcare Pvt. Ltd (GST AAR Gujarat)
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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 se...
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