Case Law Details
In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat)
The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.
Read AAAR Order : Nimba Nature Cure Village not eligible for GST Exemption notification benefit
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) vide their application for Advance Ruling has submitted that they are a body corporate and registered under the CGST Act, 2017 read with the provisions of the GGST Act, 2017. Nimba Nature Cure Village is a unit of M/s. Oswal Industries ltd. The applicant has stated that this is one of the largest Naturopathy Centers in India and offers physical, psychological and spiritual health overhaul with the help of power of nature; that Nimba nature cure borrows name from a ‘Nimba’ well-known tree which brings perfect, complete and imperishable health to everyone, which is why it is also known as ‘Arista’ and every part of a nimba tree gives amazing health benefits.
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