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On the finish of this idyllic keep, it’s doubtless that the visitor can be handed over a invoice replete with a items and repair tax (GST) levy of, say 18%, relying on the room tariff.
In a number of circumstances, varied benches of the Authority for Advance Rulings (AAR) have held that such wellness resorts that supply naturopathy providers too don’t fall inside the classification of a GST-exempt scientific institution. The explanation: The wellness resorts present a composite provide that pulls a GST levy.
Just lately, the Appellate Authority for Advance Rulings (AAAR) in Uttarakhand state, within the case of Corbett Nature Reserve which housed a naturopathy centre, held that it can’t be handled as a scientific institution. The appellate authority upheld the ruling given earlier by the AAR.
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