Advance Ruling— In the instant case, the applicant has proposed the activity to establish a multi-super speciality hospital and to provide health care services to patients.

The applicant has devised a plan, namely “Health Care Service (Diamond Plan)” in which the applicant shall provide the health care services for next 20 years for which a lump-sum amount, say, Rs. 10 Lakhs will be charged. Under the plan the services will be provided to the family i.e., Member, Spouse & up to 2 children (age below 21 years). The applicant will also tie-up with other hospitals pan India from where the members can avail health care services.

Question on which Advance Ruling sought

Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as “Diamond Plan” is exempted from Goods and Services Tax as per Sr. No. 74 of Notification No. 12/2017- Central Tax.

The applicant desire to establish a multi-super speciality hospital to provide health care services to patients. They have devised a Medical plan, namely “Health Care Service (Diamond Plan)” which cover four member of the family for next 20 years for which a lump-sum amount of Rs. 10 Lakhs will be charged.

The applicant has argued that the Diamond Plan which provide the Medical cover of four family members up to 20 years falls within the definition of Health care services and exempted vide Sr. No. 74 of Not. No. 12/2017-CT (Rate) dated 28-6-2017.

Held that— The applicant have failed to submit the documents which contains the details of services to be provided under the 'Diamond Plan' to 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. The application of the applicant is not maintainable.