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2019 (11) TMI 154 - AAR - GSTLiability of GST - supply of medicines, drugs and other surgical goods from its pharmacy to inpatients - supply of medicines, drugs and other surgical goods from its pharmacy to outpatients - supply of incidental services as ' X-ray, Clinical laboratory etc rendered as part of health care service - supply of Implants and artificial limbs made during course of treatment to patients. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients? - HELD THAT:- The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services which are naturally bundled and are provided in conjunction with each other, would be considered as '“Composite Supply” and eligible for exemption under the category “health care services'. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients? - HELD THAT:- The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable. Whether the applicant is liable to pay GST on supply of incidental services as ' X-ray, Clinical laboratory etc rendered as part of health care service? - HELD THAT:- As per SRO.No.371/2017 vide sl.no.74 (Notification No. 12/2017-CT (Rate) dtd,28-06-2017), services by way of diagnosis come under the category of health care services covered under SAC 9993 and thereby exempted. Whether the applicant is liable to pay GST on supply of Implants and artificial limbs made during course of treatment to patients? - HELD THAT:- The supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liable to GST as individual supply of goods.
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