9911796707
TMI Blog2019 (10) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... e KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is not registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Whether they, being a health care service provider, are exempted from tax or not? 3. The applicant furnishes some facts relevant to the stated activity:- a. The applicant states that they are in the business of providing health care services and cater to the Government Hospitals only on PPP Model for a limited contract period. b. As per the contract, the applicant has been allotted die contract of providing diagnostic services in the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Cardiovascular Science & Research, Gulbarga, Kalaburagi Govt of Karnataka Operation and Management of Clinical Laboratory and Radio-diagnostic services f. The structure for receipts and payments are as follows: Billing is done after categorizing various schemes adopted by the Government. 90% of the patients fall under some or the other schemes like BPL, Vajpayee Arogyashree, Suvarna Karnataka Arogya Suraksha, SC/ST Scheme, Janani Shishu Suraksha Yojana, etc. The total collection goes to the concerned entities. At the end of the month, the applicant raises the invoice to the concerned departments as per the rates agreed between the applicant and the contractee at the time of entering the agreement. 4. FINDINGS & DISCUSSION: We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both, means - (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered," Since, the contractee is liable to pay the consideration involved in the supply of services to the patients, the contractee would be deemed to the recipient of services and it does not matter whether the contractee collects the amount from the patient or not. 4.2 The services prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de hair transplant or cosmetic or plastic surgery, except undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma." Hence the services by way of diagnosis for illness, deformity-, abnormality or pregnancy are covered under "health care services". 4.5 The next issue is whether the applicant is a "clinical establishment" as contemplated in Entry No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and the term "clinical establishment" is defined in clause (s) of Paragraph 2 of the said Notification as under:- "(s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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