9911796707
TMI Blog2023 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... r Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with 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. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that being a start up LLP, it has launched an eldercare program in Kolkata to provide services for senior citizens who live alone without any family members. The applicant further submits that to avail such services, one needs to enrol as a member first. The applicant provides thereafter to its members various services e.g., monitoring of medical needs b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption category. 3. Submission of the Revenue 3.1 The concerned officer from the Revenue has not expressed any view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the applicant during the course of personal hearing. The applicant, as we find from the documents produced, provides services to its members under three packages namely 'Sneha', "Snehalata' and 'Snehadhara' for which member(s) (either as single or couple) are required to pay annual registration fee, quarterly fee along with a refundable security deposit. 4.2 The applicant is stated to be engaged in providing following logistic support to its members for daily l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervisor to visit home whenever necessary * Scheduling doctor visits whenever necessary 4.5 While the frequency of services in respect of a number of services like care manager visit for medical check-up, general physician home visit, medicine home delivery, grocery home delivery etc. which are provided by the applicant to the enrolled members varies according to packages, the applicant also provides services like additional general physician visit, night call-general physician, nurses per shift, physiotherapist assessment etc. at the cost of extra charges. 4.6 We therefore find that the services provided by the applicant to its enrolled members have two limbs. The first one is provided under a specific package against a consolidated amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in (a) above. NIL NIL 4.8 The expressions "healthcare services", "clinical establishment" and "authorised medical practitioner" have been defined in Para 2 (zg), 2(s) and 2(k) respectively of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as follows: * "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised 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, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are services qualifies for exemption under serial number 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 if the same is provided by a clinical establishment, an authorised medical practitioner or para-medics. Admittedly, the applicant doesn't fall under any of the aforesaid categories of suppliers and the services provided by the applicant, therefore, fail to qualify as exempted service. 4.10 Now the question left with us is to determine the rate of tax on the instant supply of services. The applicant has submitted that it aims to create a community where seniors can lead a physically and emotionally healthy and dignified life. The applicant provides services for accompanying members for essential & social outings, accom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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