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DIVYAJIVAN HEALTHCARE PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Anish Hanuman Goyal
Res. Counsel
---

Petitioner / Applicant

DIVYAJIVAN HEALTHCARE PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jan 7, 2023
Order No.

GUJ/GAAR/R/2022/01

Citation

2023(1) TAXREPLY 6892
Original Order
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ORDER

BRIEF FACTS: M/s. Divyajivan Healthcare Private Ltd., the applicant has proposed the activity to establish a multi-super speciality hospital and to provide health care services to patients. The applicant has devised a plan, namely “Health Care Service (Diamond Plan)” in which the applicant shall provide the health care services for next 20 years for which a lump-sum amount, say, Rs. 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 shall include the following health care 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....

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