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TMI Blog2020 (3) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be providing a form of treatment called "Phytotherapy" to cure osteoarthritis and disorders of similar nature, seeks a ruling on whether the above service is exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Applicant makes a further written submission where it claims that it is making a composite supply with health care service as the principal supply. Supply of medicine is ancillary to the principal supply. In its clinics the patients suffering from osteoarthritis and disorders of similar nature are being treated by qualified doctors applying the unique phytotherapeutic methods. It is registered as a clinical establishment under the West Bengal Clinical Establishments (Registration, Regulation and Transparency) Act, 2017 (hereinafter the CE Act). Its composite supply of health care service from a clinical establishment should, therefore, be exempt under Entry No. 74 of the Exemption Notification 2.3 Under Entry No. 74 (a) of the Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the body affected due to congenital defects, developmental abnormalities, injury or trauma. 'Clinical establishment' within the meaning under Para No. 2(s) of the Exemption Notification, is a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly bundled and supplied in conjunction with one another in the ordinary course of business. All other bundled supplies are clubbed under the term 'mixed supply.' 4.6 It appears from the submissions of the Applicant that its 'phytotherapy' combines application of plant-based preparations with services having some therapeutic value. If the preparations applied are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940, for use in the diagnose, treatment, mitigation or prevention of specific disease or disorder, they can be called ayurvedic medicine [refer to section 3 (9) of Drugs and Cosmetics Act, 1940] and the treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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