Ambara ., In re
Date: October 8, 2020
Subject Matter
ITC is to be restricted on supply of food & beverages supplied to inpatients and is part of the health care services
Summary
The applicant is running a hospital providing health care services, to both in-patients as well as out-patients. The applicant, in addition to health care services also provides food & beverages, medicines to the in-patients. The applicant has be…
1. M/s Ambara, No.50/1, Mountain Road, 1st Block, Jayanagar, Bengaluru 560011, (hereinafter referred to “the applicant”) and having a GSTIN 29ABCFA3084B1ZS, has filed an application for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of theKGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the…