9911796707
TMI Blog2021 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding service of appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc. to corporate entities (Factory/ Plant premises) to facilitate the medical care for their staff. 3. Accordingly, an applicant sought advance ruling on the following question : Specified services i.e. appointing Doctors, Nursing Staffs, Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services?. Applicant's Interpretation of Law/Taxation under GST Regime 4. The applicant submitted that as a service provider they are providing service of Doctors, Nursing staff, ambulances and relative administrative services etc. to corporate entities (Factory/Plant prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctions of body affected due to congenital defects, developmental abnormalities, injury or trauma; The applicant further submitted that Section 2(c) of Clinical Establishments (Registration and regulation) Rules, 2010 defines clinical establishment as : (c) "clinical establishment" means- (i) a hospital, maternity home, nursing home, dispensary, clinic, sanatorium or an institution by whatever name called that offers services, facilities requiring diagnosis, treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicine established and administered or maintained by any person or body of persons, whether incorporated or not; or (ii) a place established as an independent entity or part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for advance ruling as well as the submissions made by authorised signatory, during the personal hearing proceedings on 09-07-2020 before this authority. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts & the applicant's interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 8. We have gone through the facts of the case. The only issue before us is appointing Doctors, Nursing Staffs, Ambulances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy 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; 9.1 In view of the above, any services of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India provided by a hospital, nursing home, sanatorium or any other institution is exempted from GST in terms of the entry No. 74 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. Whereas t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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