Appellate Authority for Advance Ruling, Uttarakhand

Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

Services supplied by M/s Indovation Healthcare LLP in relation to operation and management of Urban Health and Wellness Centres (UHWCs)/ Urban Ayushman Aarogya Mandir ("UAAMs") and Polyclinics under Ayushman Bharat / Ayushman Arogya Mandir Scheme constitute healthcare services provided by a clinical establishment and same are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding State Notification