9911796707
TMI Blog2025 (3) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Divyajivan Healthcare Pvt. Ltd. (for short 'Appellant') against the Advance Ruling No. GUJ/GAAR/R/01/2022 dated 07.01.2023. 3. Briefly, the facts are enumerated below for ease of reference: 4. The appellant has devised a plan, namely "Health Care Service (Diamond Plan)" wherein the appellant shall provide the health care services for next 20 years for which a lump-sum amount, say Rs. 10 lakhs will be charged. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are home care services, priority OPD appointments in tie-up hospital, tele-medical guidance through application. 6. The appellant further stated that they 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 reminders updates and health education tips. 7. In view of the foregoing facts, the appellant had sought Advance Ruling on the following questions, viz: "Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as "Diamond Plan" is exempted from Goods and Services Tax as per Sr. No. 74 of Notification No. 12/2017-Central Tax." 8. Consequent to hearing the applicant, the Gujarat Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintainable." 10. Aggrieved, the appellant is before us, raising the following contentions, viz * that the services proposed to be provided by them are health care services and the same are exempted under Sr. No. 74 of the of notification No. 12/2017-Central Tax (Rate) dt. 28.06.2017; * that they had submitted detailed nature and characteristics of services under Diamond Plan; * that the person availing "Health Care Service (Diamond Plan)" cannot get treatment or care for illness at a hospital of his/her choice nor can he claim any reimbursement for getting treatment/care for illness at any hospital, other than the hospital of the appellant or the hospital suggested by the appellant. 11. Personal hearing in the matter was held on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d terms and conditions of the payment. Also the applicant have failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to the potential customer. The applicant has not disclosed the correct fact/information in respect of this application therefore, in absence of such documents it is not possible to figure out the services which have mentioned in the application are covered under the Health Care Service or otherwise." 14. We find that appellant has now vide Annexures H and I to the appeal papers, attached only a single sheet of paper listing out the details of Diamond plan and has also submitted a copy of the bill of supply No. 3/2021-22 dated 12.8.2021, issued to one of their cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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