9911796707
TMI Blog2022 (1) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 read with the provisions of the UGGST Act, 2017 (hereinafter referred to as 'the applicant). 2. The applicant has submitted that they are running a Resort namely "Aahana-The Corbett wilderness" and also runs an independent unit namely "Aahana Naturopathy Centre" wherein they are providing various services in the form of Nature cure (drugless cure) 8& Yoga therapies(Health care services). The health care service charges are collected from the customer according to the therapy/treatment provided, which are not restricted only to the in-house customers, but open to all. And that even the in-house customers are charged separately according to the nature of treatment provided to them. The applicant's Unit is registered under the Clinical establishment Act, 2010 vide reg No. 018/2016 Dated 07/10/2016 as "Naturopathy Centre", and that the said health care services (Naturopathy) provided by "The Centre" is exempt from the levy of GST under Notification No. 12/2017- Central Tax (Rate) under Entry 74 (SAC Heading 9993) which pertains to Services by way of health care services by a clinical establishment, an authorized medical practitioner or para-medics. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t clinical establishments by authorized medical professionals or para-medics, from the applicability of GST. b. As per the clause 2(zg) of the Notification No. 12/2017-Central Tax (Rate) "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 that the applicant's services squarely fall under the Service accounting Code 9993-19 ...."Other human health Services including homeopathy, Unani, Ayurveda, naturopathy, acupuncture and the like." c. As per clause (s) of the Notification No. 12/2017-Central Tax (Rate) "clinical establishment" has been defined as "means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases." and that the applicant's unit is registered under the Clinical establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rveda" has been the priority of the Union Government and the Government of Uttarakhand and that the Union government has been successful in making the United Nations declare 21 June of every year as International Yoga Day, therefore, in line with the Legislative intent and the Government's commitment to bring Yoga, Ayurveda and Naturopathy based treatments at the forefront, the Naturopathy centre of the applicant squarely falls under the health care services exempted from Goods & Service Tax. 8. Personal hearing was attended by Mr.Pavan Nath, Chartered Accountant on behalf of the applicant on 28.09.2021, wherein he reiterated the submission already made in their application. Further, a write up dated 28.09.2021 was submitted along with copies of the Registration certificate (Praroop-3) No. 018/2016 dated 07.10.2016 issued by the "Zila Registrikaran Pradhikaran, Karyalaya Mukhya Chikitsa Adhikari, Nainital" showing registration under Clinical Establishments (Registration and Regulation) Act, 2010 and Copy Certificate of Registration (Under the Karnataka ACT 9 of 1962) of Dr. Brij Bhusan Kumar issued on 18.10.2012 by the Registrar, Karnataka Ayurvedic Naturopathy Siddha Unani & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; "Clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; "Authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognized system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognized system of medicines in India as per any law for the time being in force; "Paramedics" mean health care professionals such as nursing staff, physiotherapists, technicians, lab assistants etc. Services b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services as per the entry no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 and that the circular bearing F.No. 354/17/2018-TRU, dated 16.2.2018, has clarified that the accommodation charges/room rent, retention money, food charges and fees payments being charged from in-patients, by medical institutes/clinical establishments/hospitals, providing health care services as defined under clause 2(zg) of notification No. 12/2017-CT(Rate), are exempt from the levy of GST classified under SAC Heading 9993. 17. The applicant has sought classification of services provided by them as per the above notification in Heading 9993 (human health and social care services) which appears at Sr. No. 31 of the said notification and that as per annexure to the said notification, the specific service provided by them appears at Sr. No. 612 (subheading 9993 19) and reads as under : 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 Childbirth and related services 608 999314 Nursing and physiothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sorts Marriage Anniversary Package Starting from: Rs. 50,000/ for a Couple for 2 nights Special Inclusions -:- * Stay for 2 nights in Corbett Club Room (APAI) * Poolside Candlelit Dinner with live music * Bottle of Wine and a Cake * 1 Couple Massage * 1 Buggy Ride * Afternoon Hi-Tea served on the Poolside Deck * All Meals in our Dhikala Restaurant * Birdwatching and Nature Walk The #Celebrate At Aahana Experience :- * Bird Watching & Nature Walk with Our In-House Naturalist * Bicycle Ride through the Village * Milking the Cows at Our In-House Gaushala * Organic Farming in Our Kitchen Gardens * Live Evening Entertainment * Evening Wildlife Documentary Session with Our In-House Naturalist Facilities & Activities offered :- * Air-Conditioned Luxury Accommodations with In-Room Safes & Tea I Coffee Makers * Swimming Pool with Jacuzzi and Kids Pool * Dedicated Kids Play Area: Slides, Swings, Trampoline * Indoor / Outdoor Games: Board Games, Table Tennis, Basketball, Volleyball, Badminton, Cricket Additional Activities - On Chargeable Basis:- * Aahana Naturopathy Center & In-House Spa - Naturopathy, Ayurveda & Western Therapies * Picnic Lunch ..... 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Per Person * Day Trip to Corbett Museum & Garjia Devi Temple during stay * Gardening Sessions with Our In-House Horticulturist * Specially Curated & Customised Meals as per Dietary Requirements (prior intimation) * Exclusive Crafted Kumauni Theme Dinner once during stay * Afternoon Hi-Tea with Refreshments served on the Balcony / Patio * All Meals Inclusive at our Dhikala Restaurant - Daily Lunch, Dinner & Breakfast The #Celebrate At Aahana Experience:- * Early Morning Yoga & Meditation Session * Bird Watching & Nature Walk with Our In-House Naturalist * Bicycle Ride through the Village * Milking the Cows at Our In-House Gaushala * Organic Farming in Our Kitchen Gardens * Live Evening Entertainment Facilities & Activities offered:- * Air-Conditioned Luxury Accommodations with In-Room Safes & Tea / Coffee Makers * Swimming Pool with Jacuzzi and Kids Pool * Dedicated Kids Play Area; Slides, Swings, Trampoline * Indoor/Outdoor Games; Board Games, Table Tennis, Basketball, Volleyball, Badminton, Cricket Additional Activities - On Chargeable Basis:- * Buggy Ride - a Victorian Style Horse Driven Chariot * Picnic Lunch by the River side * Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herapy Per person * 01 Manicure OR Pedicure Session with our Beauty Therapists Per Person * 01 Sauna & Steam Session per person during stay * 01 Buggy Ride-Victorian Style Horse Driven Chariot * Aahana Signature Margarita on Arrival as Welcome Drink * 30% OFF on Cocktails & Mocktails during stay * Exclusive Candlelit Private Poolside Dinner once during stay * Afternoon Hi-Tea with Refreshments served on the Poolside Deck * All Meals inclusive at our Dhlkala Restaurant - Dally Lunch, Dinner & Breakfast The # Celebrate At Aahana Experience:- * Early Morning Yoga & Meditation Session * Bird Watching & Nature Walk with Our In-House Naturalist * Bicycle Ride through the Village * Milking the Cows at Our In-House Gaushala * Organic Farming in Our Kitchen Gardens * Live Evening Entertainment * Evening Wildlife Documentary Session with Our In-House Naturalist Facilities & Activities offered:- * Air-Conditioned Luxury Accommodations with In-Room Safes & Tea / Coffee Makers * Swimming Pool with Jacuzzi and Kids Pool * Dedicated Kids Play Area Slides, Swings, Trampoline * Indoor / Outdoor Games Board Games. Table Tennis, Basketball, Volleyball, Badmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is apparent from the packages advertised and marketed in their website, which is as under: "Marriage Anniversary Celebration Package- ...In addition to this pamper yourself in the spa where you can indulge in both massages or beauty treatments,....... Additional Activities - On Chargeable Basis: Aahana Naturopathy Center & In-House Spa - Naturopathy, Ayurveda & Western Therapies Working From Home Package-a personalised yoga session to............................ Attractions: .................... Personalised yoga sessions Aahana Signature Golden Ager Experience Package The Aahana Signature Women's Only Experience: 01 Full Body Beauty Indulgence Therapy Per person ...................... 01 Sauna & Steam Session per person during stay ................................ The #Celebrate At Aahana Experience: Early Morning Yoga & Meditation Session ............................" 19.1 Further in their website, the brand image and the logo of the applicant appear side by side with a same address and E mail Id., which is as under: Address: Aahana Resort, The Corbett Wilderness, Vill-Sawaldeh PO Semalkhaliya, Jim Corbet National Park, Ramnagar Naini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation services provided by Hotels, Inn, Guest House, Club and the like' (sub- heading 9963 11). (ii) Food - The programme also involves supply of food to the customers during the stay-in period and since the food and other room services are also provided along with it, the same would be covered under 'Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food' (sub-heading 9963 32). (iii) Therapy - Various therapies are provided to the class of persons who check-in with the type of special package, the chosen type of room etc. and under this category, human health services is also being provided by the applicant which would be covered under 'Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like', (sub-heading-9993 19). 22. In the above circumstances, the issue of composite supply, as defined as per Section 2(30) of the CGST Act, 2017 comes into play, which is as under :- "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which is a principal supply, shall be treated as a supply of such principal supply. Therefore, in the instant case, the composite supply of services would be treated as a supply of accommodation service falling under Heading 9963 and specific Heading 9963 11 (Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like) as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. 25. Further, we find that the applicant in their website has advertised that in the AAHANA NATUROPATHY CENTRE, they are providing the facilities of Ayurveda (the ancient Indian art of healing), Nature Cure (drugless cure), Yoga (Mind Body balance), Western Spa therapies (body detox) and multitude of relaxing therapies and that the therapies are provided under the guidance of Wellness experts in a hygienic, eco friendly and luxurious environment and that the time-tested holistic therapies not only guide to preserve health and cure disease but also promote sound sleep and reduce the ageing process. The web site also illustrates various packages with the name "SIGNATURE MASSAGES- PARTIAL MASSAGES, AYURVEDIC MASSAGES, NATUROPATHY MASSAGES, THERAPIES- COLON THERAPY, HYD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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