Skip to main content
GST Review May-2022

Gist of Advance Rulings

Ashit Shah
5 Accommodation and Naturopathy Services provided – composite supply Facts of the matter The applicant is running a Resort namely “Aahana- The Corbett wilderness” and also runs an independent unit namely “Aahana Naturopathy Centre” (also referred to as “the Centre”), wherein they are providing various services in the form of Nature cure (drugless cure) & Yoga therapies (Health care services), which are not restricted only to the in-house customers, but also open to all. The applicant’s unit is registered under the Clinical establishment Act, 2010 and hence claimed supplies from Centre, as exempted pursuant to Entry No. 74 of N. No. 12/2017 – CTR. Observation by Authority It was observed that the supply of services provided by the applicant, whi.......