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2018 (5) TMI 1704 - AAR - GSTLevy of GST on rent payable by a Hospital, catering life saving services - appellant have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only - Rental or leasing services involving own or leased non-residential property - purview /jurisdiction of authority under Section 97(2) (e) of the CGST Act 2017. Held that:- The Applicant has taken the premises on lease and running exclusive heart care centre & providing health care services on commercial basis - The impugned service of Rental or leasing services involving own or leased non-residential property is classified under the heading (SAC) 997212 and is taxable under GST. Further no specific exemption is available under any notification for the time being in force for the said service. Also there is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt. Ruling:- GST is leviable on the rent paid / payable for premises, taken on lease by the applicant.
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