Columbia Asia Hospitals (P.) Ltd., In re

Date: July 27, 2018

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): HARISH DHARNIA AND DR. RAVI PRASAD
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Subject Matter

GST is leviable on the services provided by corporate office to the units located in other states.

SupplyRelated Party

Summary

The Applicant is a private limited company engaged in providing health care services categorizing them as In-patient (IP) and Out-patient (OP) services. The applicant sought an AR on the following question "Whether the activities performed by th…

1. M/s Columbia Asia Hospitals Private Limited, (called as the 'Applicant'hereinafter), having its registered office at The Icon, 2 nd Floor, No.8, 80 feet Road, HAL III Stage, Indiranagar, Bengaluru 560075 has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 dischargin…

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