TMI Blog2022 (2) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... al that the recipient of services is health care professionals and it is not for obtaining a degree as prescribed by law. The services provided by the applicant is not covered under Entry No. 74 of the Notification 2017- Central Tax (Rate) dated 28.06.2017 as it is not a health care service nor the applicant is a clinical establishment. The services provided is also not covered under the Entry No. 66 of the said Notification, as it is not an educational institution as per the definition given to it in clause (y) of paragraph 2 of the said Notification. As far as the services of the applicant are concerned, the applicant claims that the professional bodies can track the progress of their members in their online portfolio and there would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act, KGST Act and IGST Act. 2. The Applicant is a proprietary concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant provides service to health care professional bodies such as State Medical Councils and Dental Councils, Institutes for Healthcare education and hospitals. 3. The applicant has sought advance ruling in respect of the following quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished. Such bodies reduce the bias in information caused by the interests of pharmaceutical or medical device companies. And the applicant re-distributes educational material which has not been influenced by such interests or in a limited or extensive manner. This differentiation is mentioned clearly in their web-site. Health care professionals will be able to make an informed choice on their educational materials. 5.4 The applicant further submits that Indian physicians need to obtain 30 CME credits every five years (6 credits every year). Physicians need to be physically present at a live event to gain these credits. The average travel time to attend a live event based on the weighted average of urban and rural travel time is 2.85 hou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough online events. In a workforce of around 1.0 million physicians, this leads to a loss of over 35.1 million clinical hours per year. 5.6 The applicant contended that they conducted training online in India, and this would reduce the yearly burden on physicians to 6 hours per year, which would mean that 35.1 clinical hours would remain available for clinical practice every year. 5.7 The applicant aims to expose all medical professionals to the knowledge of a similar standard regardless of their location to reduce the loss of clinical time spent. Applicant aims to provide access to accredited online CME free or at an affordable rate. 6. Applicant's Interpretation of Law: 6.1 The applicant states that they are Indian educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also their submissions made by their learned representative during the time of hearing. 10. The contentions of the applicant are verified, so are the transactions. The applicant is providing services to doctors to maintain the professional standards as required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant claims that the professional bodies can track the progress of their members in their online portfolio and there would be no need to check the paper certificates. The health care professionals would no longer required to submit the certifications and await approval of the professional bodies. The portfolios are secure and are accessible only after permissions are given by the members to align with privacy regulations. The applicant collects distribution fee, certification fee and CME Fund fee for every professional body and the bodies can follow the progress of the collection of their prices on their dashboard and thus ensuring transparency. From the above, it is clear that the applicant is collecting the charges on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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