No GST Exemption on Naturopathy Centers offering Physical, Psychological & Spiritual Health overhaul with the help of Power of Nature: AAR [Read Order]

AAR - GST - Naturopathy Centers - Taxscan

The Gujarat Authority of Advance Ruling (AAR) ruled that No GST exemption is applicable to Naturopathy Centers offering physical, psychological & spiritual health overhaul with the help of the power of nature.

The applicant M/s. Oswal Industries Ltd. is a body corporate and registered under the CGST Act, 2017 read with the provisions of the CGST Act, 2017. Nimba Nature Cure Village is a unit of M/s. Oswal Industries Ltd. The applicant has stated that this is one of the largest Naturopathy Centers in India and offers physical, psychological, and spiritual health overhaul with the help of the power of nature; that Nimba nature cure borrows the name from a ‘Nimba’ well-known tree which brings perfect, complete and imperishable health to everyone, which is why it is also known as ‘Arista’ and every part of a Nimba tree gives amazing health benefits.

The applicant has stated that they provide different types of wellness facilities at Nimba such as Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy, and Special therapy.

The applicant sought Advance Ruling on the issue of whether M/s. Oswal Industries Ltd. (M/s. Nimba Nature Cure Village) is eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated June 28, 2017.

Entry No.74 of the said notification reads as Services by way of health care services by a clinical establishment, an authorized medical practitioner or para-medics; services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above are exempted from the GST.

The two-member bench of Sanjay Saxena and Mohit Agarwal ruled that the applicant M/s. Oswal Industries Ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated June 28, 2017.

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