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TMI Blog2019 (7) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ants etc. used in the course of providing health care services to in-patients is undoubtedly naturally bundled in the ordinary course of business. Hence, the stay for various treatments, supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as 'Composite Supply and eligible for exemption under the category of 'health care services . - GOA/GAAR/6/2018-19/3749 - - - Dated:- 22-1-2019 - SHRI. ASHOK V. RANE, AND SHRI. JAI KUMAR MEENA, MEMBER Persons Present for Hearing: C.A. Preeti. P. Mahatme C.A. Kishor Bandekar PROCEEDING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their guests schedule their appointment with doctors for consultation. During the consultation, Dosh analysis (Nadi Pariksha) i.e. the body composition assessment of the guest is conducted and detailed case history including present medication and recent investigation report on their aliment is recorded. Based on the health issues mentioned and analysis by the doctors, the applicant starts with Shaman or Shodhan Chikitsa to their guests. Sham means specifying therapies or Shodhan means Panchakarma, Detox, Colon Hydro Therapies through Ayurveda, Naturopathy and Yoga. The applicant has a team of doctors specialized in Naturopathy, Yoga and Ayurveda for the same. As per their analysis medications, diet restrictions and daily trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28th June, 2017 defines Health Care Services as under: (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; In the instant case, the applicant provides health care services by way of appropriate diagnosis, appropriate medicines as well as relevant consuma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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