Skip to content

Case Laws
Insights
Topics
Tools
About

Simplifying tax. Empowering you.

Clear, searchable summaries of Indian tax rulings — and a professional community to discuss what each decision means in practice.

Explore

Case laws
Insights
Topics
Courts

Tools

Income tax calculator
SIP calculator
EMI calculator
GST calculator
All calculators

Company

About
Contact

Legal

Privacy policy
Terms of use
Disclaimer

Summaries on TaxKatha are for general information only and do not constitute legal or tax advice. Read the full decision and the applicable law before relying on any ruling.

© 2026 TaxKatha. All rights reserved.

Case Laws
Insights
Topics
Tools
About

Appellate AAR

Appellate Authority for Advance Ruling, Uttarakhand

Rulings of the Appellate Authority for Advance Ruling, Uttarakhand, newest first.

Search case laws

/

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

Decision date

FromTo

1 ruling found

Sort by

ExemptionsRemove filter
In favour of assesseeRemove filter
Clear all

AAAR Uttarakhand10 Jul 2026
For assessee
Indovation Healthcare LLP v. Uttarakhand Advance Ruling Authority

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

CGST S.11