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CORBETT NATURE RESERVE
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
RAMESHVAR MEENA
Pet. Counsel
Pavan Nath
Res. Counsel
Preeti Manral

Petitioner / Applicant

CORBETT NATURE RESERVE

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Oct 8, 2021
Order No.

05/2021-22

Citation

2021(10) TAXREPLY 5249

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ORDER

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods 86 Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Corbett Nature Reserve at Village- Sawaldeh, PO Semalkhaliya, Jim Corbett National Park, Ramnagar Nainital, India- 244715, a partnership firm and registered with GSTIN- 05AAGFC3157J1ZJ under the CGST Act, 2017 read with the provisions of the UGGST Act, 2017 (hereinafter referred to as 'the applicant). 2. The applicant has submitted that they are running a Resort namely “Aahana-The Corbett wilderness” and also runs an independent unit namely “Aahana Naturopathy Centre” wherein they are providing various services in the form of Nature cure (drugless cure) 8& Yoga therapies(Health care services). The health care service charges are collected from the customer according to the therapy/treatment provided, ....

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