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TMI Blog2023 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... erial number 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 if the same is provided by a clinical establishment, an authorised medical practitioner or para-medics - Admittedly, the applicant doesn t fall under any of the aforesaid categories of suppliers and the services provided by the applicant, therefore, fail to qualify as exempted service. Rate of tax on the instant supply of services - HELD THAT:- The applicant provides services for accompanying members for essential social outings, accompanying member to the Bank Post Office, organising social gathering and entertainment programmes etc. Thus, the services provided by the applicant can be termed as human health and social care services and is taxable @ 18% vide serial number 31 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal State Notification No.1135 F.T. dated 28.06.2017], as amended. - MR BRAJESH KUMAR SINGH, AND MR JOYJIT BANIK, MEMBER Applicant s representative heard : Smt Kaushiky Gangulie, Designated Partner Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that being a start up LLP, it has launched an eldercare program in Kolkata to provide services for senior citizens who live alone without any family members. The applicant further submits that to avail such services, one needs to enrol as a member first. The applicant provides thereafter to its members various services e.g., monitoring of medical needs by a professional team, regular medical support, emergency support, General Physician supervision along with other social and logistic assistance. 2.2 The applicant has bifurcated such services into following categories: Category A. Regular medical monitoring: General Physician visit at home for check ups Paramedic visit at home for vitals checks Paramedic home visit for vac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.3 Further, the applicant provides following services: Accompanying members for essential social outings Accompanying member to the Bank Post Office Scheduling appointments and accompanying member for doctor consultations Organising annual health check-up Accompanying member on diagnostic tests Escorting member on personal social outings Organising social gathering and entertainment programmes Assistance with airport railway pickup drop 4.4 Services claimed to have been provided by the applicant also covers assistance in medical emergency and hospitalization which includes ambulance services, regular monitoring during hospitalisation, help with medical insurance and help with discharge formalities. The applicant provides medical and nursing support services at home for critically ill members in the following manner: Procuring and setting up of all medical support equipment required at home Assisting with nursing support at home Critical care supervisor to visit home whenever necessary Scheduling doctor visits whenever necessary 4.5 While the frequency of services in respect of a number of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stablishment and authorised medical practitioner have been defined in Para 2 (zg), 2(s) and 2(k) respectively of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as follows: 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; 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 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; authorised medical pract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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