Dismissed

M/s Divyajivan Healthcare Pvt. Ltd.

GST AAAR28 Feb 2025GUJ/GAAAR/APPEAL/2025/09

Case brief

AI extract

What is this about?

The Gujarat Authority rejected the revision appeal filed by M/s Divyajivan Healthcare Pvt. Ltd. against an advance ruling dismissing their application, because the appellant failed to produce the complete set of documents required to decide the taxability of their proposed health care services under the GST framework.

What did the court decide?

The appeal filed by the appellant was rejected on the grounds that they did not provide the relevant documents to enable the court to decide the matter.

M/s Divyajivan Healthcare Pvt. Ltd. — GST and Indirect Tax | GST AAAR (2025)

¶1

¶2

GUJAITA I' AI'I'EI,I,ATT] AUTTIORTTY FOR ADVANCE ITULING GOODS AND SIIRVICES TAX .e|fl'o*Ntftulnxrr D/5, RAJYA KAR I}HAVAN, ASHRAM ROAD, AIIMEDABAD 380 OO9.

¶3

ADVANCII IttJLING(Appt,iAL) NO. GUJ/GAAAIVAI'I'EAL^12025109 (IN APPLICAI'ION NO. Advance Ruling/SGS'I'&CGS'I/2023lAIV05)

¶4

Date :2{02.2025

¶5

Nameandaddrcssofthc appellant	M/sDivyajivan IlcalthcarcPvt.Ltd., PlotNo.3^r\l3B,4Ol-402,JayComplcx,4thliloor, Purvi Society,120,IfirabaugCircle,Varachha, Surat-395006.
GS'l'lNofthc appcllant	24AA
JurisdictionOfficc	CenterCommissionerate-Surat Division-I-Surat Range-III
AdvanccRulingNo.andDatc	GUJ/GAAR/IVO112023dated0l.01.2023
Datcofappcal	t6.02.2023
DateofPersonalIlcaring	21.0t.2025
Presentfor thcappcllant	ShriAnish Goyal(CA)

¶6

At thc outsct we would likc to makc it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Guj arat Goods and Services^'fax Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017 ') arc pari mctleria and have thc same provisions in likc matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act,2017 would also mean rclcrence to the corresponding similar provisions in the GGST Act, 20ll .

¶7

fhe present appeal is filed under section 100 of the CGST Act,2017 and the GGST Act, 2017 by M/s. Divyajivan l.Iealthcarc Pvt. I.td. (fo. short 'Appellant') against the Advance Ruling No. GIIJ/GAAR/IVUD\LT dated 07 .0t.2023.

¶8

Ja Briefly, the f,acts are enumerated below for ease of reference:

¶9

l)1 HoRl r Y
IQ^{ C1r.irfli'
F x.
& t-.
5 +
'-11 rr u$u I c,\ s c
-atr
sr. air$

¶10

¶11

l'hc appcllant has dcvised a plan, namely "I-Icalth Care Service (Diamond Plan)" wherein the appellant shall provide the health care services for next 20 years for which a lump-sum amount, say Rs. 10 lakhs will be charged. IJnder the plan the services will be provided to the family i.e. Member, Spouse & up to 2 children (ug. below 21 years). The appellant will also tie-up with other hospitals pan India from where the members can avail health care services.

¶12

The "I-Icalth Care Service (Diamond Plan)" of the applicant shall include the following health care services:

¶13

i. I-lospitalizationbenefits i.e., in-patient service up to INR l0lakhs in ayear;

¶14

ii. Compulsory annual preventivc health check-up with 100+ test/invcstigation/ consultations covered which are tabulated as under:

¶15

BloodInvestigation:	Cardiac Invcstigation:	Other Investigation:	Specialist Consultants:
Complctc (28) IIemograms	I]CG	Pli'l'	General Physician
LipidProfile(8)	2Decho& colourDoppler	Audiometry	DentalSurgeon
f,iverFunctionTest(1 1)	J'M'l'	Fundoscopy Eye	(iencralSurgeon
Ilarmane&Vitamins(4)	ChestX-ray	Itefractive Errors	Gynaecologist
RenalFunctionTest(8)	Sonography Abdomcn Pelvic &
[Jrine & Examination(18) Stool	BMD

¶16

111 Advance health check-up services which are Coronary Angiography,^Cancer Markers, Endoscopy, MRI - any one paft, Mammography & PAP Smear, Sleep Study, Foot Scan and Naturopathy.

¶17

lV. Special health care treatments which^{are dental treatment (basic dentalcare} or onc implants pcr ycar if need arises), skin care^{treatment (no} cosmetic/beautification tre atment cover), adult^{vaccination (with basic} vaccine cost).

¶18

V Privilege card benefits which are home care^{services, priorityOPD} appointments in tie-up hospital, tele-medical^{guidancethrough application.}

¶19

The appellant further stated that they will^{digitalizethe health records} based on the above tests and^{treatments of the beneficiary members for their easy} access and shall also provide regular^{reminders updates and health cducation tips.}

d*^ '''1., ,air;::\

7 . In view of the foregoing facts, the appellant had sought Advance Ruling on the following questions, viz:

¶24

"Whether lump-sum amount received for llealth care Services to be provided for 20 years by the applicant as^" Diamond Plan" is exempted from Goods^and Services Tax as per Sr. I,{o. 74 of Notfication No. l2/2017- Central^T'ax."

¶25

Consequent to hearing the applicant, the Gujarat Authority^{for Advance}

¶26

Ruling [GAAR], recorded the following findings viz:

¶27

that thc Diamond Plan covered more than 100 typcs ol tcst, slecp^{study, foot scan} and naturopathy, special health care trcatments like dental &^{skin care treatment,} privilege card treatment, priority OPD appointments in tie-up hospital,^tcle- medical guidance through application;

¶28

a that all thc scrvices provided to the custofflers under the Diamond^{Plan is required} to bc cxamincd in dctail to know the naturc and charactoristic of thc^{scrviccancl to} dccidc thc taxability undcr GS'l';

¶29

that the applicant has not submitted any documcnts with regard to Diamond^Plan which contained in detail the nature and characteristics of services^provided under l)iamond Plan;

¶30

a that thc applicant has statcd that they havc tie up with othcr hospital^pan India^but havc no1 submittcd any documents in this rcgard & thcrclore it is difficult to^know thc sc;ope ol scrvicc, types of services to bc providcd by such Ilospital and^tcrms and conditions of the payment;

¶31

that the applicant failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to the potential customer;

¶32

that in abscncc of documcnts it is not possiblc to figurc out as to whcthcr thc serviccs mcntioncd in the application arc oovcrcd undcr thc Ilcalth Carc Scrvicr: or otherwise.

¶33

I'he GAAI{, therealler, vide the impugned ruling dated 18.10.2021, held as follows:

¶34

"The application of the applicant is not maintainable.^"

¶35

10 Aggricvcd, the appellant is beforc us, raising thc following

¶36

contentions, viz

¶37

that the services proposed to be provided by them are hcalth care services and the samc are excmptcd undcr Sr. No. 74 of thc of notification No. l2l20l7- Central 'I'ax (ltarc) dt. 28.06 .2011:

¶38

that thcy had subrnittcd dctailed naturc and charac;teristics ol' scrviccs under Diamond Plan;

¶39

a that the person availing "I{ealth Care Service (Diamond Plan)" oannot get trcatmcnt or care for illncss at a hospital of his/hcr choicc nor can hc claim any reimburscrncnt for gctting treatment/carc for illncss at any hospital, other than the hospital ol the appellant or the hospital suggested by the appellant. RN

¶40

cr Pagc 3 of 5

¶41

¶42

1 1. Personal hearing in the matter was held on 21.01 .2025 wherein Shri Anish Goyal, CA, appeared and reiterated the submissions made in the appeal.

¶43

We have carefully gone through and considered the appeal papers, writtcn submissions filcd by thc appcllant, submissions madc at the time of personal hearing, the Advance Ituling and other materials available on record.

¶44

GAAR, vide its impugned ruling dated 7 .1.2023, held the application filcd by M/s. Divyajivan Ilcalthcarc Pvt. Ltd., to bc not maintainablc bascd on thc below mentioned findings :

¶45

"14. We /ind that Diamond Plon cf the applicanl covered more than 100 types of test, Sleep Study, Iioot Scan and l{aturopathy, Special health care treatments like Dental & skin care treatment, Privilege card treatment, PrioriQ OPD appointments in tie-up hospital, tele-medical guidance through application. All types of such service provided to the customer under Diamond Plan are required to be examined in detail to decide the nature and charactertstic of the service to decide the taxability under GST. The applicant has not submitted any type of documents with regard to Diamond Plan which contained in detail nature and characteristics of services provided under Diamond Plan.

¶46

We find that the applicant have also tie up with other hospital in pan India to provide the service mentioned under 'Diamond Plan' but have not submitted any documents in this regard so that we are not in position to know the Scope {'Service, types of services to be provided by such Hospital and terms and conditions ctf'the payment. Also the applicant have failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' lo the potential customer. The applicant has not disclosed the correct fact/information in respect of this application therefore, in absence of such documents it is not possible to figure out the services which have mentioned in the application are covered under the Health Care Service or otherwise.^"

¶47

We find that appellant has now vide Annexures I-I and I to the appeal papers, attached only a single sheet of paper listing out the details of Diamond plan and has also submitted a copy of the bill of supply No. 312021-22 dated 12.8.2021, issucd to onc of thcir customcrs.

¶48

1H 0Rl Iy
a. F"
$
fs
/,ii';'/
f,{

¶49

¶50

¶51

We are constrained to state that complete set of documents, as sought for in paragraphs 14 and I 5 of the impugned ruling datecl 7 .1.2023, is not produced before us.

¶52

Ilencc, the only option left is to reject the appeal filed by the appellant on the grounds that they have not provided the relevant documents to enable us to decide the matter.

¶53

In view of the foregoing, we reject the appeal file,l by M/s Divyajivan Healthcare Pvt. Ltd against Advance Ruling No. GIIJ/GAAR/R/0112OZ3 dated 07 .01.2023 passed by the Gujarat Authority for Advance Ruling.

¶54

k ( Rajeev Topno ) Member (SGST)

¶55

P1ace: Ahmedabad Date:2tr.02.2025

¶56

HORJ I
e
4
F- t11
..t nc
r:Iu :r
:r rtr.l -:1.!
.it i r.

¶57

(R V Siva Naga Kumari) Member (CGST)

¶58

Page 5 of 5

M/s Divyajivan Healthcare Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

M/s Divyajivan Healthcare Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases