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2018 (9) TMI 1340

enge to AAR Decision. - Held that:- The healthcare services which the appellant provides as his outward supply, is exempted from GST by virtue of entry Sl. No 74 of Notification No 12/2017 CT (R) dated 28.06.2017 as amended. - No GST is payable on outward healthcare supplies, as these are exempted supplies - “Renting in relation to immovable property” has been defined under the definition clause 2(zz) of the CGST Notification No 12/2017- Central Tax (Rate) dated 28-06-2017 and KGST Notification (12/2017) No FD 48 CSL 2017 Bengaluru dated 29-06-2017. By virtue of these Notifications, services by way of renting of residential building for use of residence only is exempt from levy of GST vide Sl.No.12 of the said Notifications. - .....

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a reference to the corresponding similar provisions under the KGST Act. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act ) by M/S. TATHAGAT HEART CARE CENTRE LLP, (herein after referred to as the Appellant ) against the Advance Ruling Nov No. KSA ADRG 4/2018 dated 21st March 2018 = 2018 (5) TMI 1704 - AUTHORITY FOR ADVANCE RULING - KARNATAKA BRIEF FACTS OF THE CASE 1. M/s. Tathagat Heart Care Centre LLP, is a Cardiology Specialized Hospital running on a premises taken on lease. The premises are used for treatment of heart patients as a lifesaving activity with latest equipment / machineri .....

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o the ailing patients undergoing critical heart care treat mentor lifesaving services. iii. The Appellant does not have taxable value of supply of medical services by virtue of exemption granted in GST Law. As a result payment of GST on rent of the premises remains non set-off against output tax i.e., ITC cannot be availed due to nil tax payable under GST law on supply of medical services to the patients. iv. That there is no provision to get refund of ITC to the extent of GST paid/payable on the rent of the premises. Hence, the very purpose of payment of GST on rent does not serve any purpose. Thus, they are put to great financial hardship on this aspect which has to be adjudicated by the Appellate Authority for Advance Ruling. v. In view .....

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s leviable on the rent paid / payable for the premises taken on lease. In the present appeal before us against the impugned order, the following issues are in appeal, viz. a) The Appellant has contended that the AAR has erred in holding that GST is leviable on the rent paid / payable for premises, taken on lease by the Applicant. b) Since the Appellant does not have any taxable output supply. the GST paid on the rent of the premises cannot be set off against any output supply. In other words, ITC of the GST paid on the rent cannot be availed as credit as the output supply is not taxable. c) There is no provision to get refund of ITC to the extent of GST paid/payable on rent of premises and hence the purpose of paying the GST on rent of prem .....

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017- Central Tax (Rate) dated 28-06-2017 and KGST Notification (12/2017) No FD 48 CSL 2017 Bengaluru dated 29-06-2017 to mean allowing. permitting or granting access, entry, Occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. By virtue of these Notifications, services by way of renting of residential building for use of residence only is exempt from levy of GST vide Sl.No.12 of the said Notifications. c) In terms of CGST Notification No 11/2017 - Central Tax (Rate) date 28-06-2017 and KGST Notification (11/2017) No FD 48 CSL .....

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