Wellness facilities provided by ‘naturopathy centre’ not exempted from GST, says Gujarat AAR

Wellness facilities provided by naturopathy centres are not exempted from Goods & Services Tax (GST), a ruling by Gujarat AAR (Authority for Advance Ruling) has said. Under GST mechanism, when two or more goods/services are provided then they are called either ‘composite supply’ or ‘mixed supply’. Composite supply are those where goods or services or both are usually provided together in the n…