M/s. Kasturba Health Society

The Maharashtra Appellate Authority for Advance Ruling, hereby, concur with the impugned advance ruling pronounced by the MAAR in respect of the question no. (i), (ii) and (iii)(b). Furthermore, modify the ruling of the MAAR with regard to question number (iii)(a), (iii)(c) and (iii)(d), and hold that-
i. The fees and other charges received from students and recoupment charges received from patients would constitute as a consideration for “outward supply” as defined in section 2 (83) of the CGST Act, 2017 and the supply of educational services or health care services, against which both these charges are collected by the Applicant, are exempted supplies in terms of the entries at Sl. No. 66 and Sl. No. 74 of the Notification No. 12/2017-C.T. (R) dated 28.06.2017 [Answer to Question (iii) (a)].
ii. The charges collected under the “Unparallel Health Insurance Scheme” are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly, any amount collected towards this scheme will not be subjected to levy of GST in terms of the entry at Sl. No. 74 of the exemption Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 [Answer to Question (iii) (c)].
iii. The amount received by the Appellant for rendering renting of immovable property services will be considered as separate and independent supplies, and will be taxable at the rate of 18% in terms of the item (iii) bearing the description “Real estate services other than (i) and (ii) above” of the entry at Sl. No. 16 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017. whereas, the charges received against the disposal of wastes will be subject to levy of GST as the supply of wastes to the vendors would be construed as independent and separate supply, attracting the levy of GST at the applicable rate prescribed under Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 [Answer  to Question (iii) (d)].