Nasa Brain & Spine Centre ., In re
Date: October 31, 2022
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 deposited only the requisite fee under SGST while filing the advance ruling application, and despite notices to deposit the required pending fee under CGST, the applicant has not complied. Consequently, the application is rejected without any advance ruling.
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 CGST/PGST Act:
The applicant had deposited only Rs. 5,000/- fee under SGST while filling Advance Ruling Application. In this regard, notices dated 28.02.2022 and 27.09.2022 were issued to the applicant to deposit the requisite fee of Rs. 5,000 for CGST as prescribed under the Act. But the applicant has not deposited the prescribed requisite fee of Rs. 5,000/- under CGST.
3. QUESTION(S) ON WHICH ADVANCE RULING IS SOUGHT:
The Applicant is running a hospital rendering medical services with professionals like doctors, pathologists, nursing staff, lab technicians etc. The patients are admitted to the hospital when they are extremely ill or have swear physical trauma. The hospital provide treatment to the patients as per the requirement including performing surgeries and in-house admission which include lodging, care, medicine, surgical items, other medical consumables and food as part of treatment under supervision till discharge from the hospital. Inpatients need medical treatment as per the scheduled procedures prescribed on the basis of continuous advancement in the field of medical treatment. The patients need utmost care and supervision for administering medicines food both timely and as per prescription. The hospital, therefore, provide these services to patients as healthcare services. The medicines, surgical items and other medical consumables arc supplied through the pharmacy to inpatients only on the medical prescription by the doctors of the hospital. pharmacy is meant exclusively for dispensing medicines,’ surgical items and other medical consumables to the inpatients.
1. Whether the supply of medicines and allied items through the pharmacy of the hospital run by the applicant hospital and exclusively for the inpatients of the hospital attracts liability under GST.
4. DISCUSSIONS AND FINDINGS:
The requisite fee for filling Advance Ruling application is Rs. 10,000/- (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving couple of opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under CGST Act. Thus, the application is hereby filed without any Advance Ruling.
Note: The provisions of CGST Act, 2017 and PGST Act, 2017 are almost same except a few provisions. Unless specific reference is made to such dissimilar provisions in the two acts, reference to provisions of CGST Act, 2017 would mean a reference to the same provisions of PGST Act, 2017 and vice versa.