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TMI BlogGST ON DOCTORS FOR SALE OF LENSESX X X X Extracts X X X X X X X X Extracts X X X X ..... GST ON DOCTORS FOR SALE OF LENSES X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and no breakup of such amount was given in invoice. Now insurance companies had mandated to provide separate bills for cost of lens and surgery charges to process the claims of patients. As per advance ruling in the case of Terna Public charitable trust, it is clear that cost of consumables, medicines etc. charged from inpatients will be exempt being composite supply of health care treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. Now query is If invoice of lens and surgery charges are issued separately as required by insurance companies even then it will be considered as composite supply or in such case taxability will change. Reply By KASTURI SETHI: The Reply: It is a composite supply. In this scenario, the issuance of invoice separately for lenses can not alter the character of composite supply. Still it conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orms to the definition of composite supply provided under Section 2(30) of CGST Act. Both are naturally bundled. The term 'naturally bundled' has not been explained in CGST Act. You can seek help from Education Guide released by Board in Service Tax era. Reply By ABHISHEK TRIPATHI: The Reply: Dear Sir, This is cataract surgery, right? Doctor removes the cloudy lens and implants an art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificial intraocular lens to restore clear eyesight. I agree with KS Sir. Food for thought: But why can't we call it 'one' supply of health care treatment? For instance, people go to the doctors bearing in the mind of cataract surgery, perspective of the recipient is the 'cataract surgery'. Contract should not be broken into several artificial supplies and eventually be called as a composite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply. What I mean is that if I buy a car, it shouldn't be called as supply of tyres, windshield, music systems etc. etc. It is a single supply of goods i.e., supply of car. Drawing the same analogy, the surgery shouldn't be supply of medicines, injection, lens etc. etc and thus eventually making composite supply. It is just a single supply of health care treatment. Reply By Shilpi Jain: The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply:
Agree with KS sir. Would not be liable to GST. Can consider issuing a debit note for the lenses instead of another invoice. X X X X Extracts X X X X X X X X Extracts X X X X
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