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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Liability of GST - Healthcare services - supply of medicines, ...

GST

July 14, 2021

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the hospital can only be treated as an individual supply of medicine and allied items and therefore is liable to GST at the rates applicable for each such item as per the GST Tariff Schedule - the consultation services rendered by the applicant falls within the purview of healthcare services and accordingly is exempted from GST - AAR

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