Levy of VAT - Medical services for in house patients - stents, ...
Court Rules on VAT for Medical Services: Medicines Exempt, VAT Applies to Prosthetics and Imaging Services Only.
June 5, 2020
Case Laws VAT and Sales Tax HC
Levy of VAT - Medical services for in house patients - stents, valves, medicines, x-ray and other goods used while treating their in house patients - works contracts or not - deemed sale -The respondent shall exclude the value of medicine and other consultation charges while determining the taxable value. The demand shall be confirmed to the value of prosthetics and charges incurred towards X-ray, C.T.Scan, PET Scan etc.
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