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VAT - Highlights / Catch Notes

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Sale or service - The administration of the oxygen and nitrous ...


Oxygen and Nitrous Oxide Use in Hospitals Classified as Service, Not Goods Sale, Under KVAT Act.

March 20, 2019

Case Laws     VAT and Sales Tax     HC

Sale or service - The administration of the oxygen and nitrous oxide is definitely in the course of treatment and it cannot be said to be a sale of goods under the KVAT Act, since it is part of the service rendered in a hospital.

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