Breif Issue :
The Appellant is a cardiology specialist hospital and has filed an Appeal against Advance Ruling regarding levy of GST on rent paid by hospital.
The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 of GST is leviable on the rent paid /payable for the premises taken on lease.
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