Liability of GST - medicines supplied to In-patients through ...

GST on Hospital Supplies: In-Patient Medicines and Food Exempt, Non-Patient Food Taxable Under Healthcare Services.

July 16, 2020

Case Laws GST AAR

Liability of GST - medicines supplied to In-patients through pharmacy - the food supplied to in-patients is part of composite supply of health care and not separately taxable, whereas other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable - the same principle is applicable to the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.

View Source

← Previous Next →

Liability of GST - medicines supplied to In-patients through ...

GST on Hospital Supplies: In-Patient Medicines and Food Exempt, Non-Patient Food Taxable Under Healthcare Services.

July 16, 2020

Case Laws GST AAR

You may also like:

Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care...

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a...

Input Tax Credit - medicines supplied to patients admitted in hospital - medicines supplied to patients treated as out-patients - medicines supplied to other than...

Classification of supply - composite supply of services or not - health care services - if composite amount is not charged from the patient. and if the cost of medicines...

Exemption from GST - Composite Supply or not - healthcare services - the Supply of medicines and consumables used in the course of providing health care services to...

Classification of supply - Composite Supply of heath care services or not - The Supply of medicines and consumables used in the course of providing health care services...

Classification of services - Health Care Services - The medicines, consumables and implants used in the course of providing health care services to in-patients for...

Classification of supply - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - Principal supply i.e....

Classification of supply - composite supply or not - The supply of medicines and allied items to the outpatients through the pharmacy attached to the hospital run by the...

Levy of GST - supply of food by the applicant to hospitals on outsource basis - the supply of food to hospitals by the applicant depends on the time period (during which...

The HC ruled that the petitioner, a charitable hospital, is exempt from tax under the Madhya Pradesh Commercial Tax Act, 1994 for medicine supplies and canteen services....

Liability of GST - Supply of Healthcare services - Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients...

Exemption from GST - Healthcare services - sharing of the charges paid by the patients - contract of taking a space with all amenities related to the Gastroenterological...

Quick Updates: