Classification of supply - administering of COVID-19 vaccination ...
GST
July 26, 2022
Classification of supply - administering of COVID-19 vaccination by hospitals - Generally, the primary requirement of the recipient would be the receipt of the vaccine, basing on his choice i.e., Covishield or Covaxin. Thus, the supply of goods constitutes the major supply. The proper administration of the vaccine by the technically qualified personnel as prescribed by the guidelines of the government becomes the ancillary supply, which involves 'service charge'. Hence the taxability of the total transaction in the instant case is based on the tax rate of the principal supply i.e., sale of vaccine @ 5%. - Non an health service - Benefit of exemption no allowed - AAR
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