TMI Blog2020 (3) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... Act if they are naturally bundled and supplied in conjunction with one another in the ordinary course of business. All other bundled supplies are clubbed under the term mixed supply. The Applicant s submissions, however, do not clarify or claim that its plant-based preparations are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940. It does not claim that the persons administering the plant-based preparations are authorised medical practitioners in Ayurveda within the meaning of Para No. 2 (k) of the Exemption Notification. The Applicant has not clarified whether these persons possess the medical qualification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be providing a form of treatment called Phytotherapy to cure osteoarthritis and disorders of similar nature, seeks a ruling on whether the above service is exempted under serial no 74 of the Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended (hereinafter collectively called Exemption Notification ). It also wants to know whether it needs to stay registered under the GST Act. 1.2 These questions are admissible under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doctors applying the unique phytotherapeutic methods. It is registered as a clinical establishment under the West Bengal Clinical Establishments (Registration, Regulation and Transparency) Act, 2017 (hereinafter the CE Act). Its composite supply of health care service from a clinical establishment should, therefore, be exempt under Entry No. 74 of the Exemption Notification 2.3 Under Entry No. 74 (a) of the Exemption Notification, health care services by a clinical establishment, an authorised medical practitioner or paramedics have been exempted from payment of GST. In para 2 (s) of the said notification clinical establishment is defined as a hospital, nursing home, clinic, sanatorium or any other institution by whatever name called, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of the body affected due to congenital defects, developmental abnormalities, injury or trauma. Clinical establishment within the meaning under Para No. 2(s) of the Exemption Notification, is 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. 4.2 It, therefore, needs to be examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices having some therapeutic value. If the preparations applied are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in the First Schedule of the Drugs and Cosmetics Act, 1940, for use in the diagnose, treatment, mitigation or prevention of specific disease or disorder, they can be called ayurvedic medicine [refer to section 3 (9) of Drugs and Cosmetics Act, 1940] and the treatment provided may be considered a recognised system of medicine in India. 4.7 The Applicant s submissions, however, do not clarify or claim that its plant-based preparations are manufactured exclusively in accordance with the formulae described in any authoritative book of Ayurveda specified in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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