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 whether the lump sum amount received for this plan would be exempt from GST under Sr. No. 74 of Notification No. 12/2017-Central Tax. The Gujarat Authority for Advance Ruling (GAAR) declared the application not maintainable, citing the appellant’s failure to provide adequate documentation detailing the nature and characteristics of the services offered under the “Diamond Plan.”
Specifically, the GAAR noted that the plan encompassed over 100 types of tests, special healthcare treatments like dental and skin care, and tie-ups with hospitals across India. However, Divyajivan did not submit detailed documents outlining these services, the scope of services provided by the tie-up hospitals, or the terms and conditions of payment.
In the appeal, Divyajivan contended that they had submitted detailed information and that their services qualified as healthcare services exempt from GST. However, the AAAR found that the appellant had only provided a single sheet listing the plan’s details and a sample bill of supply. The AAAR emphasized that the complete set of documents requested by the GAAR, which were crucial for determining the nature and taxability of the services, was not presented.
Consequently, the AAAR upheld the GAAR’s decision, stating that without the necessary documentation, it was impossible to ascertain whether the services provided under the “Diamond Plan” fell within the scope of exempt healthcare services. The appeal was rejected due to the appellant’s failure to furnish the required documents, preventing a proper evaluation of the matter.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
