Case LawAdvance Ruling 05/2021-22
Corbett Nature Reserve ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- October 8, 2021
- Type:
- Advance Ruling
- Members:
- Rameshvar Meena, Anurag Mishra
Subject
Naturopathy, yoga provided by a Resort as total package will attract GST
Composite Supply
Summary
Q. The applicant runs an independent unit namely “Aahana Naturopathy Centre” wherein they are providing various services in the form of Nature cure (drugless cure) 8& Yoga therapies(Health care services). The health care service charg…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods 86 Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Corbett Nature Reserve at Village- Sawaldeh, PO Semalkhaliya, Jim Corbett National Park, Ramnagar Nainital, India- 244715, a partnership firm and reg…