Advance Ruling- Applicability of GST- M/s ARPK Healthcare Private Limited is providing Health Care Services as defined in clause (zg) of the notification number 12/2017 dt. 28.06.2017. Similarly, M/s Asian Institute of Medical Science (a unit of Blue Sapphire Healthcare Private Limited) is providing Healthcare Services as defined in clause (zg) of notification no. 12/2017 dated 28.06.2017. M/s ARPK has approached to M/s Asian Institute of Medical Science, Faridabad that authorised medical practitioner employed in M/s ARPK Healthcare Provide Ltd. will provide Gastroenterologist services (Healthcare Services) to the patients of M/s Asian. Fee/Charges of Gastroenterologist services will be paid by patient to M/s Asian Hospital. Thereafter M/s Asian will pay to M/s ARPK for the services rendered by them to the patients of M/s Asian Hospital. Both M/s Asian hospital and M/s ARPK healthcare will share the charges paid by the patients. In our opinion in both the cases fee/charges for Healthcare Services shall not be liable to GST because fee/Charges received by M/s Asian as well as M/s ARPK are exempt from levy of GST.

Authority for Advance Ruling, Haryana held that :- The authority is of view that the scope of supply under the GST Act is quite vast and covers all aspects of the nature of supplies. And the said supply which is to be made between the applicant and M/s Asian Hospital is duly covered under the definition of the scope of supply, hence taxable under the Act. So, it can be said that the claim of the applicant that the services rendered by the applicant to M/s Asian Hospital is covered under the Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017 is not sustainable rather it falls under the taxable supply of services by a company/ legal entity to an another company/hospital.