Case Law Details
In re Cinta Medtech Private Limited (GST AAR Maharashtra)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cinta Medtech Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
1) What is the service code (tariff) under which the testing/diagnostic services (Ambulatory Blood Pressure Monitoring Test , Holter Monitoring test, Sleep Apnea Test) provided by the applicant can be classified ?
2) Whether delay charges, rescheduling charges and doctors opinion charges recovered by the applicant along with testing charges be regarded as composite supply of testing charges?
3) What is the rate of GST payable on intra state and interstate supplies of service provided by applicant being testing charges, delay charges, rescheduling charges and doctor’s opinion charges?
Applicant filed online application on system and Advance Ruling office requested via email for hard copy of their application in four sets. The ARA office heard the case on 17.05.2022. The applicant requested that they may be allowed to voluntarily withdraw their subject application filed on 13.03.2020 via mail on dated 18.05.2022.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Application in GST ARA Form No. 01 of M/s Cinta Medtech Private Limited, vide reference Online ARA Application Dated 13.03.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
