{"id":266470,"date":"2022-05-06T10:00:05","date_gmt":"2022-05-06T04:30:05","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266470"},"modified":"2022-05-19T12:05:16","modified_gmt":"2022-05-19T06:35:16","slug":"applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/06\/applicability-of-gst-on-service-of-naturopathy-provided-with-accommodation-service\/","title":{"rendered":"Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Appellate Authority for Advance Rulings, State of Uttarakhand GST: <\/strong>The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member) stated that a resort running the service of Naturopathy as an additional service would not be exempted from GST.<\/p>\n<p style=\"text-align: justify;\">An appeal was filed under Section 100 of the Central Goods &amp; Service Tax Act, 2017 and Uttarakhand Goods &amp; Service Tax Act, 2017 by M\/s Corbett Nature Reserves (Applicant) against the Advance Ruling Order passed by AAR of Uttarakhand.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>Factual Background<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Advance Ruling on the following Question was sought:<\/p>\n<p style=\"text-align: justify;\">Whether \u201cThe Centre\u201d of the applicant was eligible to get the benefit of entry 74 of exemption Notification No. 12\/2017-Central Tax (Rate) classified under SAC Heading 9993?<\/p>\n<p style=\"text-align: justify;\">The applicant was running a resort namely \u201cAahana \u2013 The Corbett Wilderness\u201d and it was stated that the same runs an independent unit namely \u201cAahana Naturopathy Centre\u201d wherein services in the form of Nature cure and Yoga therapies were provided, which were not restricted to the in-house customers, but open to all.<\/p>\n<p style=\"text-align: justify;\">The Authority for Advance Ruling, Uttarakhand observed that the supply of services provided by the applicant, was a composite supply, rightly classifiable under sub-heading No. 996311 as \u2018Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like\u2019, whereas the exemption at Entry 74 was applicable to services falling under SAC 9993. Therefore, the AAR held that the applicant was not eligible to get the benefit of Entry 74 of Exemption Notification No. 12\/2017-Central Tax (Rate) dated 28-6-2017.<\/p>\n<p style=\"text-align: justify;\">On being aggrieved with the above, the present appeal was filed.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Analysis and Decision<\/span><\/h4>\n<p style=\"text-align: justify;\">In the instant matter, the applicant had advertised and marketed their accommodation service as their main service and Naturopathy as an additional service.<\/p>\n<p style=\"text-align: justify;\">Hence, the accommodation service and other services including Naturopathy rendered during the course of said service would be covered under the composite service and the accommodation service constituted the predominant element and therefore, the principal supply and other services including Naturopathy shall form the part of that composite supply.<\/p>\n<p style=\"text-align: justify;\">Therefore, all the services provided in relation to or in addition to accommodation service were liable to GST applicable to \u2018Accommodation Service\u2019.[Corbett Nature Reserve, In Re., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/fsV17DEr\"><b>2022 SCC OnLine Utt AAAR-GST 1<\/b><\/a>, decided on 10-3-2022]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member) <\/p>\n","protected":false},"author":8808,"featured_media":236825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[49358,49360,43463,6241,49359,2621],"class_list":["post-266470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-accommodation-service","tag-additional-service","tag-advance-ruling","tag-gst","tag-naturopathy","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Is there an exemption of GST on service of Naturopathy provided with accommodation service? 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GST AAAR Rajasthan elucidates","author":"Bhumika Indulia","date":"May 17, 2022","format":false,"excerpt":"Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while addressing a matter held that hostel seat should be considered as a unit of accommodation. Factual Background Appellant had filed an appeal against the ruling issued by Authority\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":278748,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","url_meta":{"origin":266470,"position":3},"title":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution","author":"Editor","date":"November 29, 2022","format":false,"excerpt":"\u00a0 \u00a0 Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad and BV Sivanaga Kumari has said that the exemption would be available when the services are provided to an educational institution\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Appellate Authority for Advance Ruling (Telangana)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-309.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":275391,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/11\/gujarat-authority-for-advance-ruling-gst-cgst-supply-of-service-canteen-services-transportation-facility-legal-research-legal-news\/","url_meta":{"origin":266470,"position":4},"title":"Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees&#8217; portion of canteen and transportation charges","author":"Editor","date":"October 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service Tax (GST) is not leviable on the amount representing the employees portion of canteen and transportation charges, which is collected by the applicant and paid to the third\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272597,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/29\/karnataka-textbook-society-goods-and-services-tax-karnataka-government-karnataka-societies-act-1960-government-authority-educational-institution-legal-research-legal-news\/","url_meta":{"origin":266470,"position":5},"title":"Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a &#8220;State Government&#8221; nor an &#8220;Educational Institution&#8221;","author":"Editor","date":"August 29, 2022","format":false,"excerpt":"Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(\u2018KTBS') can be classified as an \u201ceducational institution\u201d or \u201cState Government\u201d for the purpose of applicability of Goods and Services Tax (GST) on printing services provided to it by the Applicant, and whether the 12 percent tax\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=266470"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/266470\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236825"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=266470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=266470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=266470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}