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)
\nORDER 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
\nM\/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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n exempt from GST. They have taken premises of one floor on rental basis from existing building of Mallige Hospital for heart Care Services only. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : M\/s Tathagat Health Care Centre LLPGST2018 (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 – AARDated:- 21-3-2018Advance Ruling No. KAR ADRG 04\/2018 GSTSri, Harish Dharnia, Member … Continue reading “In Re : M\/s Tathagat Health Care Centre LLP”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11984","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11984"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11984\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. 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?”
\nPERSONAL HEARING: \/ PROCEEDINGS HELD ON 09.02.2018.
\n4. Dr.Mahantesh Charanthimath, Chairman and Managing Director of the applicant concern appeared and filed written submissions presenting the following:
\n(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.
\n(b) That during the ser<\/p>\n
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\n6. 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.
\n7. 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
\n(zz) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupati<\/p>\n
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