Tathagat Health Care Centre LLP ., In re
Date: September 5, 2018
Subject Matter
GST leviable on rent payable by a Hospital that is catering life saving services
Summary
The Appellant had filed an application for Advance Ruling under section 98 of the CGST Act, 2017 and KGST Act, 2017 on the question as to whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergenc…
1. M/s. Tathagat Heart Care Centre LLP, is a Cardiology Specialized Hospital running on a premises taken on lease. The premises are used for treatment of heart patients as a lifesaving activity with latest equipment/ machineries. Critical care patients are admitted in special rooms / general wards with lifesaving support devices, beds and oxygen supply, ICU with 24 x 7 attendance for timely monito…