In re TATA Motors Ltd. (GST AAR Jharkhand)
Preventive Health Check-up is a preliminary investigation process for diagnosis of illness. Hence it is covered by the definition of Health Care Services and accordingly not chargeable to GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, JHARKHAND
Note: Under Section 100 of the JGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of JGST Act 2017, within a period of 30 days from the date of service of this order.
The applicant M/s TATA Motors Ltd (hereinafter referred to a “TML”) having GSTIN No. ((20AAACT2727Q1ZA,)) is engaged in the business of manufacturing commercial and passenger vehicles. The applicant M/s TML is providing various amenities like Accommodation, Telco Township, Hospital, etc. to their employees in its manufacturing facility at Jamshedpur in the State of Jharkhand for the purpose of facilitating smooth conduct of its business.
2. M/s TML is running a Hospital for providing Medical Support services to its employees and other people residing in Jamshedpur for sustainability and better health treatment. The hospital is primarily engaged in providing Health Care Services through its Outdoor Patient Department (OPD) and Indoor Patient Department (IPD). A detailed list of services provided by the hospital is given Annexure-A. To facilitate the purpose of providing Health Care Services, the hospital is purchasing necessary Machine & Equipment for various Tests and Scans, Ambulance for transportation of patients, and machines for supply during the course of Treatment of patients.
3. The services provided by the Hospital are of the following categories of people:-
a) Employee of TML and their dependents.
b) Non-Employees (Employee of other Associated Business Entities) and their dependents.
c) Non-Employees resident (Cash Patients).
4. There is no consideration for services provided to people in category (a) mentioned above, being part of employment contract. Whereas, the consideration of services provided to people in category (b) is collected from their respective Associated Business Entities at the end of every month and the consideration from people in category (c) is collected in form of cash.
List of services provided by the Hospital:-
