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Preventive Health Care comes within ambit of ‘Care’, Hence GST is not chargeable
Case Law Details
- Case Name
- In re TATA Motors Ltd. (GST AAR Jharkhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Jharkhand, Advance Rulings
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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 ...
