#gstadavnceruling

4.6. ADVANCE RULING ORDER OF SHIFA HOSPITALS

ADVANCE RULING SERIES – PART 6 AAR ORDER NO: 42/AAR/2019 DT: 23.09.2019 – SHIFA HOSPITALS

FACT OF THE CASE:

The applicant has a multi-speciality tertiary care hospital providing health care services to both outpatients and in-patients. The in-patients are provided with stay facilities, medicines, consumables, surgical and implants, dietary food and other surgeries/procedures required for…

ARE INTEREST INCOME RECEIVED BY INDIVIDUAL ATTRACT GST?

ADVANCE RULING CASES – PART 3

AAR NO: KAR ADRG 30/2020 – DT: 04.05.2020 – M/S. ANIKUMAR AGARWAL

FACT OF THE CASE:

The applicant is an unregistered person and is in receipt of various types of income / revenue. The applicant sought advance ruling in respect of income or revenue. It is observed that only one question is covered under section 97(2)(f) of the CGST Act, 2017, that too in an…