Oswal Industries Ltd ., In re

Date: February 17, 2022

Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Naturopathy service being offered is actually a composite supply of Accommodation, Food and Therapy with accommodation being the principal supply.

Mixed SupplyComposite Supply

Summary

The applicant runs Nimba Nature Cure Village which is one of the largest Naturopathy Centers in India and offers physical, psychological and spiritual health overhaul with the help of power of nature. They sought to know if the services provided by t…

The appellant M/s. Oswal Industries Limited (M/s. Nimba Nature Cure Village), has submitted that they are engaged in providing Naturopathy treatment since last 6 years. It is one of the largest Naturopathy Centers in India, and offers AYUSH approved treatments of Naturopathy, Ayurveda, Yoga including Meditation, Physiotherapy and special Therapy. It also provides Advanced Hydrotherapy and Heat Tre…

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