I GUJAITA I' AI'I'EI,I,ATT] AUTTIORTTY FOR ADVANCE ITULING GOODS AND SIIRVICES TAX _.e|fl'o*

Ntftulnxrr D/5, RAJYA KAR I}HAVAN, ASHRAM ROAD, AIIMEDABAD _ 380 OO9.

ADVANCII IttJLING(Appt,iAL) NO. GUJ/GAAAIVAI'I'EAL ^12025109 (IN APPLICAI'ION NO. Advance Ruling/SGS'I'&CGS'I/2023lAIV05)

Date :2{02.2025 Name and addrcss of thc M/s Divyajivan Ilcalthcarc Pvt. Ltd., appellant Plot No. 3^r\l3B,4Ol-402, Jay Complcx, 4th liloor, Purvi Society, 120, Ifirabaug Circle, Varachha, Surat -395006.

GS'l'lN of thc appcllant 24AA|CD9632I t7)r.

Jurisdiction Officc Center Commissionerate - Surat Division - I- Surat Range - III Advancc Ruling No. and Datc GUJ/GAAR/IVO 12023 dated 0l .01 .2023

1 Datc of appcal t6.02.2023 Date of Personal Ilcaring 21.0t.2025 Present for thc appcllant Shri Anish Goyal (CA)

At thc outsct we would likc to makc it clear that the provisions of the 'fax Central Goods and Services Tax Act, 2017 and Guj arat Goods and Services Act, 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act, 2017 ') arc pari mctleria and have thc same provisions in likc matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to su