Nasa Brain & Spine Centre ., In re

Date: October 31, 2022

Court: Authority for Advance Ruling
Bench: Punjab
Type: Advance Ruling
Judge(s)/Member(s): Varinder Kaur, Viraj Tidke
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Subject Matter

Requisite fee for filling Advance Ruling application is Rs. 10,000/- and not Rs. 5000/-

Summary

The case involves M/s NASA BRAIN & SPINE CENTRE, which is seeking an advance ruling on whether the supply of medicines and allied items through its hospital's pharmacy exclusively for inpatients attracts liability under GST. The applicant had…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, PUNJAB 1. M/s NASA BRAIN & SPINE CENTRE, GSTIN: 03AAJFN6308H1ZF as detailed in the table above and hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 dated 21.10.2019 seeking Advance Ruling on the questions detailed in the table above. 2. Proceedings Under Section 98 of C…

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