AAR Ruling — GST on Naturopathy Centre  –--- The petitioner challenged the ruling / order passed by the Appellate Authority for Advance Rulings dated 10.03.2022, as also the ruling / order of the Authority for Advance Rulings dated 28.09.2021. The petitioner sought directions that the Naturopathy Centre of the petitioner be treated as eligible to get the benefit of entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, classified under SAC Heading 9993. The AAR ruled that this was a case of supply of composite service and, consequently, the petitioner has been denied the benefit. The Appellate Authority has not considered the in its impugned order. The court observed that the respondents are not in a position to dispute the aforesaid submission of the petitioner.

Held that—The Hon’ble High Court quashed the impugned order dated 10.03.2022, passed by the AAAR and remand the matter back to the Appellate Authority for reconsideration of the appeal preferred by the petitioner.