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TMI Blog2021 (7) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ar (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: The applicant M/s. Satish Dhawan Space Centre, Shar had entered into a contract with M/s Apollo Hospitals Enterprises Ltd.(AHEL), Chennai for Comprehensive Operations & Maintenance of Sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R unaware of the IGST exemption available on such health care services provided by M/s AHEL. 1. IGST is being regularly paid on the O&M bills as raised & claimed by M/s AHEL since inception of GST i.e. July 2017 2. An average of Rs.90 Iakh p.a.(approx.) is being paid to M/s AHEL towards IGST towards the Operation & Maintenance Services provided by M/s AHEL. 3. An average of Rs.2 lakh p.a.(approx.) is being paid to M/s AHEL towards IGST towards the diesel bills claimed on reimbursable basis by M/s AHEL. 4. In a different contract to provide Duty Medical Officers on contract basis to work in SHAR Hospital, Sriharikota, M/s Apollo Specialty Hospitals, Nellore have agreed for exemption from GST under Medical Services. 4. Questions rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that M/s. Satish Dhawan Space Centre, Shar do not make any of the supplies in question, but is in fact the recipient of the various health care services/supplies made to him by the contractor, M/s Apollo Hospitals Enterprises Ltd.(AHEL), Chennai as stated in his application. Thus the questions raised are on the liability to pay tax on the services supplied to them and not on the supplies made by them. LEGAL PROVISIONS: Section 95(a) of CGST and APGST Act defines 'advance ruling ' as (a) "advance ruling" 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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