Divyajivan Healthcare Pvt. Ltd ., In re
Date: February 27, 2025
Subject Matter
GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation
Summary
The case involves an appeal by M/s. Divya Jivan Healthcare Pvt. Ltd. regarding their "Health Care Service (Diamond Plan)" that claims to provide comprehensive health care services for a lump-sum payment of Rs. 10 lakhs for a duration of 20 years. - T…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 20 ] 7′ and the `GGST Act, 2017′) are part materia and have the same provisions in like matter and differ from ea…