Authority for Advance Ruling (AAR)

Question 1: Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in house pharmacy, as well as food, room on rent, other services to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

Question 2 : Whether the supply of Occupational Health Check-up service (OHC) by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST?

Classification of goods and applicable tax rate on that.

Applicability of a notification issued under the provision of the Act.

Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader.

Double taxation on freight portion of imported goods-

Goods imported and IGST levied on CIF Value (which includes freight)  Plus Basic Custom duty plus Social Welfare Cess.

IGST levied again on the freight component (Ocean Freight) on reverse charge basis.

Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner).

HSN 39269099 (i)28%(14% SGST + 14% CGST)  upto 14.11.2017.

(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards.

Question Not Mentioned in the Application

Rejected

Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract’ as defined under Section 2 (119) of the Central Goods and Services Act, 2017 (CGST Act, 2017)”?

Question Not Mentioned in the Application

Question Not Mentioned in the Application