Baroda Medicare Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 23, 2022
- Type:
- Advance Ruling
- Members:
- Seema Arora, Milind Torawane
Subject
Supply of Occupational Health Check-up service (OHC) to employees of various business entities is exempt. AAR ruling modified.
Summary
1. As per Entry at Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 , Health Care Services must be supplied by clinical establishment, an authorized medical practitioner or para-medics and these services are not limited to s…
Judgement
The appellant, M/s. Baroda Medicare Private Limited is running 3 multispecialty hospitals under the Brand name ‘Sunshine Global Hospitals’ at Manjalpur, Vadodara and Surat. 2. The appellant filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’), wherein it raised the following questions for advance ru…