Page 124 - GSTL_23rd April 2020_Vol 35_Part 4

450 GST LAW TIMES [ Vol. 35
formulae described in any authoritative book of Ayurveda specified in the First
Schedule of the Drugs and Cosmetics Act, 1940. It does not claim that the persons
administering the plant-based preparations are ‘authorised medical practitioners’
in Ayurveda within the meaning of Para No. 2(k) of the Exemption Notification.
The Applicant has not clarified whether these persons possess the medical quali-
fication included in the Second Schedule of the Indian Medicine Central Council
Act, 1970 and registered under the said Act as medical practitioners.
4.8 Under the circumstances, this Authority cannot accept the Appli-
cant’s claim that it is a clinical establishment offering treatment in the recognised
ayurvedic system of medicine. Its supplies are not, therefore, health care service
by a clinical establishment, as defined under Para No. 2(s) of the Exemption No-
tification. Applicant’s supply is, therefore, not exempt under Entry No. 74 of the
Exemption Notification. It needs to remain registered, as its liability to pay GST
does not cease.
5. Based on the discussion above, we rule as under :
RULING
6. The Applicant’s supply is not exempt under Entry No. 74 of the Ex-
emption Notification. It, therefore, needs to remain registered, as its liability to
pay GST does not cease.
7. This Ruling is valid subject to the provisions under Section 103 until
and unless declared void under Section 104(1) of the GST Act.

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2020 (35) G.S.T.L. 450 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
S/Shri Ravi Prasad M.P., Member (SGST) and Mashhood ur Rehman
Farooqui, Member (CGST)
IN RE : WATER HEALTH INDIA PVT. LTD.
Advance Ruling No. KAR ADRG 12/2020, dated 18-3-2020
Water - Purified drinking water supplied to public in empty unsealed
cans - Word “and” used before the ‘Water sold in sealed container’ in Sl. No.
99 of Notification No. 2/2017-C.T. (Rate) is disjunctive in nature and lays down
that ‘water sold in a sealed container’ is another type of water excluded from
the said entry along with aerated water, mineral water, purified water, dis-
tilled water, medicinal water, ionic water, battery water, de-mineralized water
- Supply of purified water whether in sealed container or unsealed container
not entitled for GST exemption as purified water excluded from the Sl. No. 99
of Notification No. 2/2017-C.T. (Rate). [para 19]
Ruling in favour of department
CASES CITED
S.G. Glass Works Pvt. Ltd. v. Collector — 1994 (74) E.L.T. 775 (S.C.) — Relied on ........................ [Para 17]
Sukhnandan v. Suraj Bali — Relied on .......................................................................................... [Paras 6.2, 18]

GST LAW TIMES  23rd April 2020  244