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TMI Blog2018 (5) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... or leasing services involving own or leased non-residential property - purview /jurisdiction of authority under Section 97(2) (e) of the CGST Act 2017. Held that:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, Crescent Road, Bangalore - 560 001, are registered taxable person, holding GSTIN number 29AAKFT1751D1Z5, have filed an application, on 27.01.2018, for advance ruling under Section 97 of CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 presenting the following: (a) That the business enterprise is a Cardiology specialised hospital which is catering to life saving services and the hospital has taken the premises on lease and run ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The Applicant sought advance ruling on the question that whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not, which clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal 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 the time being in force for the said service. Also there is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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