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TMI Blog2021 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... pients. M/s Divyajivan supplies Health care Services under Diamond Plan which merits exemption from GST vide Sr. No. 74 of said Notification No. 12/2017- CT(R). - GUJ/GAAR/R/54/2021 - - - Dated:- 18-10-2021 - SANJAY SAXENA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Anish Goyal, CA BRIEF FACTS: M/s. Divyajivan Healthcare LPP, the applicant submits that it proposes to establish a multi-super speciality hospital and provide health care services to patients. The applicant devised a plan, namely Health Care Service (Diamond Plan) for providing health care services for next 20 years for which a lump-sum amount, say, ₹ 10 Lakhs will be charged. Under the plan the services will be provided to the family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Health Check-up services; which are Coronary Angiography, Cancer Markers, Endoscopy, MRI Any one part, Mammography PAP Smear, Sleep Study, Foot Scan and Naturopathy. iv. Special health care treatments; which are Dental Treatment (Basic Dental Care or one implants per year if need arises), Skin care treatment (No cosmetic/beautification treatment cover), Adult Vaccination (with basic Vaccine Cost). v. Privilege Cards benefits; which are Home Care Services, Priority OPD appointments in tie-up hospital, tele-medical guidance through application. 3. The applicant will digitalize the health records based on the above tests and treatments of the beneficiary members for their easy access and shall also provide regular remind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or paramedics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 4.1 The expressions, authorised medical practitioner , clinical establishment , health Care Services , has been defined in respective clause of definitions provided in Sr. No. 2 of the Notification No. 12/2017 CT (Rate) dt.28.6.2017, as follows: (k) authorised medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yoga, Naturopathy, Ayurveda, Homeopathy, Siddha, Unani and any other medicine recognized by Central Government. The applicant submits that it provides health care under the medicine system of Allopathy, that is the recognized systems of medicine in India. 6. The applicant submits that its services are covered under health care services as the applicant would conduct preventive health check for the members. The designated partner of the applicant is Dr. Purshottam Govindbhai Karodia, who is an authorized medical practitioner. The copy of the certificate is enclosed as Annexure-D of the application. The applicant submits that its main component of service to be provided is by way of diagnosis inasmuch as Compulsory Annual Preventive He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viously, the person availing Health Care Service (Diamond Plan) cannot claim any reimbursement from the Applicant for getting treatment or care for illness at any Hospital, other than the Hospital of the Applicant or the Hospital suggested by the Applicant, as granting of reimbursement to the person availing Health Care Service (Diamond Plan) is not at all envisaged. Thus, this component of service to be provided by the Applicant is also covered under the health care services by a clinical establishment, an authorized medical practitioner or para-medics as provided under Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2021, as amended. 8. In light of the above provisions and reasoning given by the appellant, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orodia is an authorised medical practitioner. We find the subject consideration is received for health care services. Further applicant s tie up with the other hospital for diagnosis does not alter the scope of supply of health care services by the applicant to its service recipients. 13. Ere pronouncing the Ruling, we find it apt to reproduce the relevant excerpts of the CBIC Circular No. 32/06/2018-GST, dated 12-2-2018, as follows: 5. Is GST leviable in following cases : (1) Hospitals hire senior doctors/consultants/technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employer-employee relationship. Will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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