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TaxReply India Pvt Ltd

DIVYAJIVAN HEALTHCARE LLP
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Anish Goyal
Res. Counsel
---

Petitioner / Applicant

DIVYAJIVAN HEALTHCARE LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Oct 18, 2021
Order No.

GUJ/GAAR/R/54/2021

Citation

2021(10) TAXREPLY 5167
Original Order
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ORDER

M/s. Divyajivan Healthcare LPP, the applicant submits that it proposes to establish a multi-super speciality hospital and provide health care services to patients. The applicant devised a plan, namely “Health Care Service (Diamond Plan)” for providing health care services for next 20 years for which a lump-sum amount, say, ₹ 10 Lakhs will be charged. Under the plan the services will be provided to the family i.e., Member, Spouse & up to 2 children (age below 21 years). The applicant will also tie-up with other hospitals pan India from where the members can avail health care services. 2. The “Health Care Service (Diamond Plan)” of the applicant includes the following services: i. Hospitalization Benefits i.e., in-patient Service up to INR 10 Lakhs in a year ii. Compulsory Annual Preventive Health Check-up with 100+ test/investigation/consultations covered; which are tabulated as follows: Blood Investigation: ....

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