Classification of service— In the instant case, the applicant has submitted that they are running a Resort namely “Aahana-The Corbett wilderness” and also runs an independent unit namely “Aahana Naturopathy Centre” wherein they are providing various services in the form of Nature cure (drugless cure) & Yoga therapies(Health care services).

They are seeking advance ruling on the following question:-

Whether “The Centre” of the applicant is eligible to get the benefit of entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, classified under SAC Heading 9993.

The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311, as discussed above. Therefore, we conclude that the exemption available at Entry No. 74 of Exemption Notification No.12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant.

The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311, as discussed above. Therefore, we conclude that the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant.

Held that— The applicant M/s Corbett nature reserves (M/s. Aahana Naturopathy Centre) is not eligible to get the benefit of Entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.