Alcon Resort Holdings Pvt. Ltd ., In re
Date: January 22, 2019
Subject Matter
Supply of medicines, consumables etc used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and would be considered as ‘Composite Supply” and eligible for exemption under the category of "health care services"
Summary
The applicant is having an established Centre under the Name and Style “Devaaya Ayurveda & Nature Cure Centre” for providing health care treatment services to the patients through Ayurveda, Naturopathy and Yoga. The applicant provides…
The present advance ruling application has been filed by M/s. Alcon Resort Holdings Private Ltd. under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the Act) seeking an Advance Ruling in respect of the following question: “Whether the service provided by the applicant (including all incidental services) amo…