In Re : M/s Tathagat Health Care Centre LLP
GST
2018 (5) TMI 1704 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – 2018 (13) G. S. T. L. 255 (A. A. R. – GST), [2018] 2 GSTL (AAR) 104 (AAR)
AUTHORITY FOR ADVANCE RULING – KARNATAKA – AAR
Dated:- 21-3-2018
Advance Ruling No. KAR ADRG 04/2018
GST
Sri, Harish Dharnia, Member (Central Tax) and Dr.Ravi Prasad. M.P. Member (State Tax)
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT. 2017 AND UNDER SUB SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
M/s Tathagat Heart Care Centre LLP, having registered address at # 12/2, 4th Floor, K M P House, Yamunabai Road, Madhavanagar, Bangalore -560 001 and correspondence a
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exempt from GST. They have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only.
3. The applicant sought advance ruling on the question / issue that “Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”
PERSONAL HEARING: / PROCEEDINGS HELD ON 09.02.2018.
4. Dr.Mahantesh Charanthimath, Chairman and Managing Director of the applicant concern appeared and filed written submissions presenting the following:
(a) That the business enterprise is a Cardiology specialised hospital which is catering to life saving services and the hospital has taken the premises on lease and running exclusive heart care centre.
(b) That during the ser
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advance ruling is sought by the applicant, relevant facts having bearing on the question / issue raised, the applicant's understanding / interpretation of law in respect of the issue.
6. The Applicant sought advance ruling on the question that whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not, which clearly falls under the purview /jurisdiction of this authority under Section 97(2) (e) of the CGST Act 2017.
7. Renting in relation to immovable property is defined at 2(zz) of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as
(zz) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupati
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