AAR: Wellness facilities provided by Naturopathy Centre not exempt, constitutes a ‘composite-supply’ with accommodation being ‘principal-supply’

Gujarat AAR via video conferencing holds that the applicant engaged in provision of  different types of wellness facilities such as Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated June 28, 2017; Notes that (i) Applicant is one of the largest Naturopathy Centres in India and offers physical, psychological and spiritual health overha...