Case Law Details

Case Name : In re Nasa Brain & Spine Centre (GST AAR Punjab)
Appeal Number : Advance Ruling No. AAR/GST/PB/026
Date of Judgement/Order : 01/11/2022
Related Assessment Year :

In re Nasa Brain & Spine Centre (GST AAR Punjab)

1. Background: The Advance Ruling Authority in Punjab rejected the application submitted by Nidhi Sharma (Zed Enterprises) due to incomplete fee payment. The applicant had only deposited Rs. 5,000 under SGST while filing the Advance Ruling Application, falling short of the prescribed fee requirement under the CGST Act.

2. Proceedings: The applicant, Nidhi Sharma (Zed Enterprises), submitted an application seeking advance ruling but failed to fulfill the complete fee payment of Rs. 10,000 (Rs. 5,000 each for CGST and SGST). Notices were issued on 21.03.2022 and 27.09.2022, urging the applicant to deposit the pending fee of Rs. 5,000 under the CGST Act. Despite multiple opportunities, the required fee was not deposited.

3. Rejection Basis: The rejection was based on the applicant’s failure to complete the prescribed fee payment. The regulations dictate a fee of Rs. 10,000 for filing an Advance Ruling application, with Rs. 5,000 allocated for both CGST and SGST. Since the applicant did not deposit the required pending fee of Rs. 5,000 under the CGST Act, the application was rejected.

4. Note on Applicable Acts: The ruling emphasized that the provisions of the CGST Act, 2017, and PGST Act, 2017, are almost identical. Specific reference to dissimilar provisions in the two acts is highlighted, and a reference to provisions in one act implies a reference to the corresponding provisions in the other act.

5. Conclusion and Implications: This case underscores the importance of adhering to the complete fee payment when filing an Advance Ruling application. Failure to meet the prescribed fee requirements can result in the rejection of the application without addressing the substantive questions raised by the applicant. Future applicants should take note and ensure full compliance with procedural guidelines to facilitate a comprehensive evaluation of their queries by the Advance Ruling Authority.


1. M/s NASA BRAIN & SPINE CENTRE, GSTIN: 03AAJFN6308H1ZF as detailed in the table above and hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 dated 21.10.2019 seeking Advance Ruling on the questions detailed in the table above.

2. Proceedings Under Section 98 of CGST/PGST Act:

The applicant had deposited only Rs. 5,000/- fee under SGST while filling Advance Ruling Application. In this regard, notices dated 28.02.2022 and 27.09.2022 were issued to the applicant to deposit the requisite fee of Rs. 5,000 for CGST as prescribed under the Act. But the applicant has not deposited the prescribed requisite fee of Rs. 5,000/- under CGST.


The Applicant is running a hospital rendering medical services with professionals like doctors, pathologists, nursing staff, lab technicians etc. The patients are admitted to the hospital when they are extremely ill or have swear physical trauma. The hospital provide treatment to the patients as per the requirement including performing surgeries and in-house admission which include lodging, care, medicine, surgical items, other medical consumables and food as part of treatment under supervision till discharge from the hospital. Inpatients need medical treatment as per the scheduled procedures prescribed on the basis of continuous advancement in the field of medical treatment. The patients need utmost care and supervision for administering medicines food both timely and as per prescription. The hospital, therefore, provide these services to patients as healthcare services. The medicines, surgical items and other medical consumables arc supplied through the pharmacy to inpatients only on the medical prescription by the doctors of the hospital. pharmacy is meant exclusively for dispensing medicines,’ surgical items and other medical consumables to the inpatients.

1. Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant hospital and exclusively for the inpatients of the hospital attracts liability under GST.


The requisite fee for filling Advance Ruling application is Rs. 10,000/- (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving couple of opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under CGST Act. Thus, the application is hereby filed without any Advance Ruling.

Note: The provisions of CGST Act, 2017 and PGST Act, 2017 are almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two acts, reference to provisions of CGST Act, 2017 would mean a reference to the same provisions of PGST Act, 2017 and vice versa.

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