9911796707
TMI Blog2018 (5) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... r (State Tax) ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT. 2017 AND UNDER SUB SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Tathagat Heart Care Centre LLP, having registered address at # 12/2, 4th Floor, K M P House, Yamunabai Road, Madhavanagar, Bangalore -560 001 and correspondence address at # 31/32, 'A' Block, 1st Floor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mallige Hospital for heart Care Services only. 3. The applicant sought advance ruling on the question / issue that "Whether GST is leviable on the rent payable by a Hospital, catering life saving services?" PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018. 4. Dr.Mahantesh Charanthimath, Chairman and Managing Director of the applicant concern appeared and filed written submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by the Applicant in their application for advance ruling as well as the written submissions made by Dr. Mahantesh during the personal hearing. We also considered the question / issue on which advance ruling is sought by the applicant, relevant facts having bearing on the question / issue raised, the applicant's understanding / interpretation of law in respect of the issue. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property; The Applicant has taken the premises on lease and running exclusive heart care centre & providing health care services on commercial basis. The impugned service of Rental or leasing services involving own or leased non-residential property is classified under the heading (SAC) 997212 and is taxable under GST. Further no specific exemption is available under any notification for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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