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Naturopathy Centers are not eligible to to get the benefit of exemption as available under health care services

Authority for Advance Ruling —– Classification and rate of Tax on services of Naturopathy --– The applicant a Naturopathy Centers in India and provide different types of wellness facilities such as Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy. The applicant submitted that the classification of services provided by them falls under Heading 9993 (human health and social care services) which appears at Sr.No.31 of the Notification No.11/2017-Central Tax(Rate) dated 28.06.2017. The applicant submitted that as per Entry No.74 of Exemption Notification No.12/2017-CT (Rate) dated 28.06.2017, the applicant is eligible for exemption. The applicant sought an advance ruling as to whether the applicant is eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. The AAR observed that the packages offered by the applicant are naturally bundled and would be covered under the definition of Composite Supply. The principal supply would be the accommodation services since the therapy can in no way be administered without accommodation. The said supply is classified under Sub-Heading No.996311 under ‘Room or unit accommodation services.
Held that:- The Hon’ble Authority for Advance Ruling held that the exemption at Entry No.74 of Exemption Notification No.12/2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the Sub-Heading 996311. Therefore, the exemption available at Entry No.74 of Exemption Notification No.12/2017 is not applicable to the applicant.— Oswal Industries Ltd., In Re… [2020] 26 TUD Online 097 (AAR-Gujarat)

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