Tata Motors Limited ., In re
Date: November 14, 2018
Subject Matter
Preventive Health Care comes under the ambit of Health Care Services. Exempt from GST
Summary
The term preventive care means the measures taken to prevent disease from occurring rather than curing them, it means care of individual who does not require hospitalization but due to various reasons he cannot be cared at home. The care may be requi…
Note: Under Section 100 of the JGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of JGST Act 2017, within a period of 30 days from the date of service of this order. The applicant M/s TATA Motors Ltd (hereinafter referred to a “TML”) having GSTIN No. ((20AAACT2727Q1ZA,)) is engaged in the business of manufac…