TMI Blog2022 (1) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... A THE CORBETT WILDERNESS and the customer/ client /guest need not find special time - This goes on to substantiate that the facilities of naturopathy at AAHANA NATUROPATHY CENTRE are not independent of the facilities at AAHANA THE CORBETT WILDERNESS, but is part and parcel of the packages offered by them to their customers/ guest, who come to the resort to relax, enjoy and to have fun and frolic etc., but not in any way for the specific purpose of treatment of any disease chronic or otherwise. The fact and the images indicates that the total consideration revolves around various factors viz. the package opted by the customer, type of room and whether single or double occupancy. This fact proves that the stay is mandatory and the charges of stay depend on the above factors. Thus, it is observed that the element of accommodation becomes the primary activity in the entire package. The entire package consists of more than one components of supply/ services and the wholesome package would not be possible without the services of fooding and lodging etc. In other words, the packages offered by the applicant are naturally bundled and would be aptly covered under the definition of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the Applicant : Mr. Pavan Nath, Chartered Accountant Present for the Jurisdictional Officer : Ms. Preeti Manral Note:- Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017. an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods Service Tax Act, 2017 and Uttarakhand State Goods 86 Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Corbett Nature Reserve at Village- Sawaldeh, PO Semalkhaliya, Jim Corbett National Park, Ramnagar Nainital, India- 244715, a partnership firm and registered with GSTIN- 05AAGFC3157J1ZJ under the CGST Act, 2017 read with the provisions of the UGGST Act, 2017 (hereinafter referred to as 'the applicant). 2. The applicant has submitted that they are running a Resort namely Aahana-The Corbett wilderness and also runs an independent unit namely Aahana Naturopathy Centre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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. 6. Since applicant has sought advance ruling on classification of service and applicability of notifications, therefore, in terms of said Section 97(2) (e) of the Act, the application filed by the applicant has been admitted. 7. We find that the applicant is a partnership firm registered with GSTIN bearing no. 05AAGFC3157J1ZJ in Uttarakhand at Village- Sawaldeh, PO Semalkhaliya, Jim Corbett National Park, Ramnagar Nainital, India- 244715 and in their application and written submission dated 28.09.2021, the applicant submitted that:- a. The Central Board of Indirect Taxes (CBIC) vide entry no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017, has exempted care services' rendered at clinical establishments by authorized medical professionals or para-medics, from the applicability of GST. b. As per the clause 2(zg) of the Notification No. 12/2017-Central Tax (Rate) health care services means any service by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egorically exempted from the levy of GST. g. The Naturopathy, Ayurveda Yoga systems of medicine involve a wholesome therapeutic treatment involving lifestyle changes and Naturopathy based systems of medicine, are equally effective, responsive, natural, and wholesome systems of medicine, and are duly recognised systems of medicine in our country, at par with allopathy-based system of medicine. h. The applicant's naturopathy centre, providing medical treatments through such duly recognized systems of medicine, through qualified and approved practitioners, shall be treated at par with the hospitals/medical institutes/clinical establishments providing allopathy based medical treatments. i. In the applicant's centre about 123 healing therapies are being provided and that about 40 diseases are being treated, which can be accessed at the website of the applicant at http://www.aahananaturopathy.com. j. The promotion and development of Yoga and Ayurveda has been the priority of the Union Government and the Government of Uttarakhand and that the Union government has been successful in making the United Nations declare 21 June of every year as International Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athy Centre brings to you, a complete health package; a fusion of, Ayurveda (the ancient Indian art of healing), Nature Cure (drugless cure), Yoga (Mind Body balance), Western Spa therapies (body detox) and multitude of relaxing therapies. The therapies are provided under the guidance of our Wellness experts in a hygienic, eco-friendly and luxurious environment. 11. And that the Entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) pertains to health care services by way of a clinical establishment, an authorized medical practitioner or para-medics. Further, Health care services, Clinical establishment, Authorised medical practitioner and Paramedics have been defined in the statue, which are reproduced hereunder:- Health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Abnormality, or Pregnancy, etc. 14. Hence, going by criteria as mentioned in previous paragraphs, applicant resort do not qualify to be an authorized medical practitioner or paramedics, therefore, entry No. 74 of the exemption Notification No. 12/2017- Central Tax (Rate) does not apply in applicant's case, and no exemption should be available to applicant. Discussion findings: 15. We have considered the issue involved, on which advance ruling is sought by the applicant, relevant facts, the applicant's interpretation of law as well as the arguments/discussions made by their representative Shri Pavan Nath at the time of personal hearing. 16. The applicant has contended that their Aahana Naturopathy Centre is a naturopathy centre duly registered under Clinical Establishments Act, 2010 engaged in providing medical treatments through healing therapies of recognized systems of medicine by a well qualified and registered medical practitioner and hence fulfills all the conditions of health care services as per the entry no. 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 and that the circular bearing F.No. 354/17/2018-TRU, dated 16.2.2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable online by the owner of the business/ entity, to advertise and market itself, has a great power and potential to attract their clients/ customers to grow/increase their business and their products / services and their USP are marketed aloud to their potential customers and the content available/posted, therein is the actual nature of services offered by them. We find different packages have been offered by the applicant, in their website https://www.aahanaresort.com/special-offers.php. Further we find that the centre's website http: //www.aahananaturopathY.com/, advertise and market its services/ products and USP, in a very bold and clear manner. For clear perspective of the matter, the images of the contents available on their website are reproduced hereunder: Marriage Anniversary Celebration Package Celebrate At Aahana Resorts Experiential Jim Corbett Resorts Marriage Anniversary Package A Romantic Vacation with the Love of your life is the perfect fuel to rekindle the romance that has taken a backseat to hurried life Imagine a romantic escape where you are surrounded by nature's green canopy Together explore the mystic forests of Jim Corbett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rience the thrill of our wide ranging activities. Right from breakfast by the pool side, a personalised yoga session to taking a walk under the great canopy of the orangish blue evening sky. You can do it all. We also offer a plethora of activities to keep the kids engaged all day long. They can finally step out and have their share of fun Attractions:- 1.2 km walking/cycling track Butler service Personalised meals Children's play area (A wide variety of indoor and outdoor games) Wi-fi facility Individual air-conditioners in all rooms. No centralised AC system. Personalised yoga sessions Terms Conditions:- Minimum stay - One week Butler service available when you book the 4 bedroom villa Personalised yoga sessions would be chargeable Aahana Signature Golden Ager Experience Special Tariff 2019-20 (60 YRS ABOVE) ROOM CATEGORY DESCRIPTION 02 NIGHTS MEAL PLAN PAX CORBETT CLUB One magnificent en-suite bedroom - 500 sq ft INR 38,400 AP-AI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table Tennis, Basketball, Volleyball, Badminton, Cricket Additional Activities - On Chargeable Basis:- Buggy Ride - a Victorian Style Horse Driven Chariot Picnic Lunch by the River side Customised Day Trips to Nearby Destinations in the Hills/Lakes Round of Golf at the Nainital Golf Course (prior Intimation required) Wildlife Experiences - On Chargeable Basis:- Exclusive Jeep Safari in Corbett Tiger Reserve - Early Morning OR Afternoon, Subject to Availability (prior Intimation required with valid photo ID copies for permit bookings) Exclusive Jeep Game Drives In Corbett Landscape - Early Morning OR Afternoon Elephant Joyrides - Early Morning OR Afternoon (prior Intimation required) Wilderness Excursions - various option available for Bird Watching 4 Corbett Heritage Half Day/Full Day Drives Walks, Treks 4 Cycling Expeditions Safari Instructions Requirements:- We would request for the complete ID Details as per the following timelines for all Jeep Safari requests for us to guarantee permits in the recommended zones and as per the suggestive Itinerary (If any) - Valid government photo I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Buggy Ride-Victorian Style Horse Driven Chariot Aahana Signature Margarita on Arrival as Welcome Drink 30% OFF on Cocktails Mocktails during stay Exclusive Candlelit Private Poolside Dinner once during stay Afternoon Hi-Tea with Refreshments served on the Poolside Deck All Meals inclusive at our Dhlkala Restaurant - Dally Lunch, Dinner Breakfast The # Celebrate At Aahana Experience:- Early Morning Yoga Meditation Session Bird Watching Nature Walk with Our In-House Naturalist Bicycle Ride through the Village Milking the Cows at Our In-House Gaushala Organic Farming in Our Kitchen Gardens Live Evening Entertainment Evening Wildlife Documentary Session with Our In-House Naturalist Facilities Activities offered:- Air-Conditioned Luxury Accommodations with In-Room Safes Tea / Coffee Makers Swimming Pool with Jacuzzi and Kids Pool Dedicated Kids Play Area Slides, Swings, Trampoline Indoor / Outdoor Games Board Games. Table Tennis, Basketball, Volleyball, Badminton, Cricket Additional Activities - On Chargeable Basis:- Buggy Ride - a Victorian Style Horse D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d marketed in their website, which is as under: Marriage Anniversary Celebration Package- ...In addition to this pamper yourself in the spa where you can indulge in both massages or beauty treatments,....... Additional Activities - On Chargeable Basis: Aahana Naturopathy Center In-House Spa - Naturopathy, Ayurveda Western Therapies Working From Home Package-a personalised yoga session to............................ Attractions: .. Personalised yoga sessions Aahana Signature Golden Ager Experience Package The Aahana Signature Women's Only Experience: 01 Full Body Beauty Indulgence Therapy Per person ...................... 01 Sauna Steam Session per person during stay ................................ The #Celebrate At Aahana Experience: Early Morning Yoga Meditation Session ............................ 19.1 Further in their website, the brand image and the logo of the applicant appear side by side with a same address and E mail Id., which is as under: Address: Aahana Resort, The Corbett Wilderness, Vill-Sawaldeh PO Semalkhaliya, Jim Corbet National Park, Ramnagar N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like' (sub- heading 9963 11). (ii) Food - The programme also involves supply of food to the customers during the stay-in period and since the food and other room services are also provided along with it, the same would be covered under 'Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food' (sub-heading 9963 32). (iii) Therapy - Various therapies are provided to the class of persons who check-in with the type of special package, the chosen type of room etc. and under this category, human health services is also being provided by the applicant which would be covered under 'Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like', (sub-heading-9993 19). 22. In the above circumstances, the issue of composite supply, as defined as per Section 2(30) of the CGST Act, 2017 comes into play, which is as under :- composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite supply comprising of two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply. Therefore, in the instant case, the composite supply of services would be treated as a supply of accommodation service falling under Heading 9963 and specific Heading 9963 11 (Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like) as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. 25. Further, we find that the applicant in their website has advertised that in the AAHANA NATUROPATHY CENTRE, they are providing the facilities of Ayurveda (the ancient Indian art of healing), Nature Cure (drugless cure), Yoga (Mind Body balance), Western Spa therapies (body detox) and multitude of relaxing therapies and that the therapies are provided under the guidance of Wellness experts in a hygienic, eco friendly and luxurious environment and that the time-tested holistic therapies not only guide to preserve health and cure disease but also promote sound sleep and reduce the ageing process. The web site also illustrates various packages with the name SIGNATURE MASSAGES- PARTIAL MASSAGES, AYURVEDIC M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311, as discussed above. Therefore, we conclude that the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant. 29. We find that in a similar case of M/s Nimba Nature Cure Village - unit of M/s. Oswal Industries Ltd., the Gujarat Authority of Advance Ruling (AAR) vide Ruling No. GUJ/GAAR/R/25/2020 dated 02.07.2020 , has held that no GST exemption is applicable to the said applicant, under Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. 30. In view of the discussions held above, we rule as under: RULING The applicant M/s Corbett Nature Reserves (M/s. Aahana Naturopathy Centre) is not eligible to get the benefit of Entry No. 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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