Appellate Authority for Advance Ruling, Uttarakhand10 July 2026

Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

For assessee

APPEAL NO. UKGSTARA-02/13.04.2026/01/2026-27

The ruling in brief

Services supplied by M/s Indovation Healthcare LLP in relation to operation and management of Urban Health and Wellness Centres (UHWCs)/ Urban Ayushman Aarogya Mandir ("UAAMs") and Polyclinics under Ayushman Bharat / Ayushman Arogya Mandir Scheme constitute healthcare services provided by a clinical establishment and same are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding State Notification

Provisions considered

CGST S.11

Section 11 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

The ruling in brief

Provisions considered

Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

The ruling in brief

Provisions considered

Read the full analysis

Cent Bank Home Finance Ltd. v. Commissioner, State Tax

Naroda Enviro Projects Ltd. v. Union of India

Kanwal Chaudhary v. Insolvency and Bankruptcy Board of India

Read the full analysis