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VAT - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Sale of goods or not? - supply of drugs, medicines, implants, ...

VAT and Sales Tax

March 9, 2019

Sale of goods or not? - supply of drugs, medicines, implants, surgical tools etc. to the patient during treatment - mere passing of property in an article or commodity during the course of the performance of a contract or service, which is essentially one and indivisible, does not render it a transaction of sale, except in the case of the specific instances as available in clauses (b), (c) and (f) of article 366(29A).

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