Page 89 - CA Final GST

Badlani Classes

2- Medicines consumed as a part of health care services- Such medicine are never sold-
It is a composite supply and Principal supply is health care services, which is exempt-
Fully exempt.
3- Preventive health care services: `4 lakh- Exempt ( “care” is also exempt):
4- Treatment along with Facilities provided such as TV, AC, room rent, meal to patient
(as a part of package): `33 lakh- Natural bundling in ordinary course of business-
Principal supply is “health care services”, which is exempt-Fully exempt;
5- Genetic affinity examination for determining biological father: `4 lakh- Not related to
“diagnosis or treatment or care for illness, injury, deformity, abnormality or
pregnancy” – Not exempt- Taxable;
6- Hair transplant services due to injury in a fire accident: `7 lakh- Exempt, as it has
been done to restore damage due to fire accident:
7- Cosmetic surgery of a film star: `16 lakh – Not exempt- Taxable;
8- Conducting medical examinations of individuals : `1 lakh- Exempt;

EXEMPTION : Legal Services
Entry 45 Service provided by –
(a) an arbitral (i) any person other than a business entity; or
tribunal to- (ii) a business entity with an aggregate turnover up to `20
lakh (`10 lakh in case of special category states) in the
preceding financial year; or
(iii) the Central Government, State Government, Union
territory, local authority, Governmental Authority or
Government Entity;
(b) a partnership (i) an advocate or partnership firm of advocates providing
firm of legal services,
advocates or (ii) any person other than a business entity; or
an individual (iii) a business entity with an aggregate turnover up to `20
as an advocate lakh ( `10 lakhs in case of special category states) in the
other than a preceding financial year; or
senikor (iv) the Central Government, State Government, Union
advocate, by territory local authority, Governmental Authority or
way of legal Government Entity;
services to-
(c) a senior (i) any person other than a business entity; or
advocate by (ii) a business entity with an aggregate turnover up to `20
way of legal lakh (`10 lakh in case of special category states) in the
services to- preceding financial year
(iii) the Central Government, State Government, Union
territory local authority, Governmental Authority or
Government Entity;

“Legal Service” means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational service before
nay court, tribunal or authority.

“Business entity” [Para 2(n) ] means any person carrying out business, Since the
definition of word ‘business’ is very wide, so also the meaning of ‘business entity’. Even
sole-proprietorship and even clubs, etc,. would be business entity.

“Senior Advocate”[Para 2(zdd):There are two classes of advocates, namely, senior
advocates and other advocates. An advocate may, with his consent, be designated as senior Page88
advocate if Supreme Court or a High Court is of opinion that by virtue of his ability,

Central Goods & Services Tax Act, 2017