Input Tax Credit - medicines supplied to patients admitted in ...

Case Laws GST

October 20, 2020

Input Tax Credit - medicines supplied to patients admitted in hospital - medicines supplied to patients treated as out-patients - medicines supplied to other than inpatients and out-patients - supply of food and beverages to the patients admitted in hospital. - The input tax credit is to be restricted when supplied to inpatients and is part of the health care services. - No credit in respect of exempted services - Otherwise, the ITC may be available - AAR

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Input Tax Credit - medicines supplied to patients admitted in ...

Case Laws GST

October 20, 2020

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