GST on Healthcare Services Under Diamond Plan: AAAR Gujarat Rejects Appeal for Lack of Documents

In re Divyajivan Healthcare Pvt. Ltd. (GST AAAR Gujarat) Gujarat Appellate Authority for Advance Ruling (AAAR) has dismissed an appeal filed by Divyajivan Healthcare Pvt. Ltd. concerning the Goods and Services Tax (GST) applicability on their “Health Care Service (Diamond Plan).” The plan, which offers 20 years of healthcare services for a lump sum of Rs. 10 lakhs, includes hospitalization benefits, annual preventive health check-ups, advanced health check-up services, special healthcare treatments, and privilege card benefits. Divyajivan sought an advance ruling to determine wheth...