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OSWAL INDUSTRIES LTD., (M/S. NIMBA NATURE CURE VILLAGE)
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Anil Gidwani
Res. Counsel
---

Petitioner / Applicant

OSWAL INDUSTRIES LTD., (M/S. NIMBA NATURE CURE VILLAGE)

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Feb 17, 2022
Order No.

GUJ/GAAAR/APPEAL/2022/03

Citation

2022(2) TAXREPLY 5590

Original Order
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ORDER

The appellant M/s. Oswal Industries Limited (M/s. Nimba Nature Cure Village), has submitted that they are engaged in providing Naturopathy treatment since last 6 years. It is one of the largest Naturopathy Centers in India, and offers AYUSH approved treatments of Naturopathy, Ayurveda, Yoga including Meditation, Physiotherapy and special Therapy. It also provides Advanced Hydrotherapy and Heat Treatment like Stone Therapy. As it functions as an integrated Health Care Center, the regimen demands that all the patients should be in-patients (IP), as the treatments offered are of prolonged duration and to be closely monitored in natural environment. Hence, it also provides accommodation and food to each patient seeking treatment. 2. It has further been submitted that the treatment of Naturopathy in Nimba is provided with the help of qualified Naturopaths, all holding degree of BNYS from recognized Universities of India. It also provides alternative therapies from traditional Chinese....

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