TMI Blog2020 (10) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ructure provided along with minimum healthcare services are taxable or otherwise? - HELD THAT:- In the instant case other said ancillary services rendered along with infrastructure during the course of 'healthcare service' is covered under composite service in as much as the 'healthcare services' constitutes the predominant element and therefore becomes the principal supply and other ancillary services infrastructure shall form the part Of that composite supply as ancillary in as much as 'healthcare services' cannot be effectively accomplished without rendering other ancillary services infrastructures - the services provided in relation to 'healthcare services' are exempted from the liability to GST in as much as all such ancillary activities having a proximal nexus with 'healthcare services' and thus, shall covered under 'healthcare services'. All the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of transportation of the patient to and from a clinical estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect of :- (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. In the present case applicant has sought advance ruling on classification an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the state's population; (c) The Govt has nominated the Uttarakhand Health Family Welfare Society, a society that is under the administrative control of the Govt, as the nodal agency, for implementation of the project; (d) The Society has awarded contract to the applicant to operate and maintain the healthcare facilities in the districts and to provide the healthcare services in accordance with this agreement; (e) Article-2 of the contract (Scope of the project):- * The augmentation and development of the healthcare facilities at the site that has been described at Schedule-A to meet the minimum infrastructure, equipment and personnel requirements set forth in Schedule-B; * Operation maintenance of the healthcare facilities in accordance with the provisions of this agreement; * making available the healthcare facilities for the patients and providing at a minimum healthcare services to the patients that are set out in Schedule-B, so as to achieve at a minimum the baseline requirements for the key performance indicators set forth in Schedule-C and * ------------------------------------------------------------------------------- (f) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of business, one of which is a principal supply; (ii) Section 2(90) of the Act ibid principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (iii) Section 8 of the Act ibid: The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. In the instant case other said ancillary services rendered along with infrastructure during the course of 'healthcare service' is covered under composite service in as much as the 'healthcare services' constitutes the predominant element and therefore becomes the principal supply and other ancillary services infrastructure shall form the part Of that composite supply as ancillary in as much as 'healthcare services' can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normality or pregnancy in any recognized system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. iii. The definition of clinical establishment has been provided in serial no. 2(s) of the said notification: clinical establishment means 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 recognized 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; A.5 On perusal of aforesaid legal provisions , we find that all the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, inj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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