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TMI Blog2020 (7) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... APGST Act respectively) by M/s CMC Vellore Association, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s CMC Vellore Association is a non- profit organization governed by the Christian Medical College Vellore Association, registered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -patient pharmacy attached to the hospital entertain the medical prescription of out-patients. The medicines, consumables and implants used in the course of providing health care services to the patients admitted for diagnosis or treatment in the hospital or clinical establishment is naturally bundled in ordinary course of business. The patients are expected to receive health care services which include receiving the appropriate medicine, relevant consumables, or implants required to make sure that appropriate diagnosis or the best possible treatment of the health issues are conducted. If there is no supply of medicines, consumables or implants, it would be difficult to render the health care service which will ultimately have an impact in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to resolve of to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma. ii) Clinical establishment: The word 'clinical establishment' means a hospital, nursing home, clinic, sanatorium or any other institution by whatever name called, that offers services or facilities requiring diagnostics or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India or a place estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents is taxable. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medics have been exempted vide classification 9993. 6. Record of Personal Hearing: The authorized representatives of the applicant, CA Theresa D, FCA and CA P. Venkataraju, FCA appeared for Personal Hearing on 23.10.2019 and they reiterated the submission already made in the application. 7. Discussion and Findings: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, eligibility of exemption etc., for the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined. The applicant as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of CGST Act, 2017. Since the entry of "Services by way of - a) health care services by a clinical establishment, and authorised medical practitioner or para-medics;" at Sl.No. 74 Heading 9993 vide Notification No 12/2017 - Central Tax (Rate) Date: 28.06.2017 is nil rated, the supply of medicines, drugs, implants, stents, and other consumables are exempted from liability under GST. Even the Circular No.32/06/2018-GST (F.No.354/17/2018-TRU) date: 12.02.2018 released on the approval of the CGST council 25th meeting clarifies the issue on the similar lines stating that the food supplied to in-patients is part of composite supply of health care and not separately taxable, whereas other supplies of food by a hospital to patients (not admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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