Case Law Details
In re GVNR Health Pvt. Ltd. (GST AAR Punjab)
1. Introduction: The Advance Ruling Authority in Punjab rejected the application filed by GVNR Health Pvt. Ltd., a healthcare management company, on the grounds of non-compliance with procedural requirements, specifically the failure to submit the prescribed ARA-01 form and the non-payment of the requisite fee.
2. Background and Proceedings: GVNR Health Pvt. Ltd., with GST Registration No. 03AAICG1537B1ZB, is involved in the operations and management of hospitals and nursing homes under a revenue-sharing model. The applicant sought an advance ruling on whether the amount shared by the new person to the old person from the receipts of healthcare services attracts GST in the hands of the old person.
However, the applicant did not submit the application in the prescribed format (ARA-01) and failed to pay the required fee of Rs. 10,000 (Rs. 5,000 each for CGST and SGST). Despite receiving notices on 25.03.2022 and 27.09.2022 directing compliance with these requirements, the applicant did not rectify the deficiencies.
3. Question on Which Advance Ruling is Sought: The applicant sought clarification on the GST implications of the amount shared between the new person and the old person from the receipts of healthcare services under their revenue-sharing model.
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