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VAT - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Whether equipment used during surgery amount to sale or not - ...


High Court Rules Hospital Charges for Surgery, Including Equipment, Are Medical Services, Not Commercial Sales.

February 19, 2014

Case Laws     VAT and Sales Tax     HC

Whether equipment used during surgery amount to sale or not - The fact that in the bill raised on the patient, the hospital recovers, apart from the cost of the surgery, charges towards drugs and other consumables would not render the transaction of the implantation of a stent or valve a 'sale' - HC

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