Classification of supply - composite supply of services or not - ...

Healthcare Services: Composite or Separate Supply? CGST Act 2017 Examines Tax Implications for Medicines and Services.

December 1, 2021

Case Laws GST AAR

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 and other goods and services supplied in the course of treatment of a patient admitted in the hospital for treatment, surgery or diagnosis, is segregable from the amount charged for healthcare services, then it is not a Composite supply in terms of the Section 2(30) of CGST Act, 2017 and in that case the supply of medicines and other goods and services will not be exempt from tax - AAR

View Source

← Previous Next →

Classification of supply - composite supply of services or not - ...

Healthcare Services: Composite or Separate Supply? CGST Act 2017 Examines Tax Implications for Medicines and Services.

December 1, 2021

Case Laws GST AAR

You may also like:

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...

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

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...

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

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...

Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment...

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - Since the Indian importer is liable to pay IGST on the ‘composite supply’, comprising of...

Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc....

Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,...

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...

Quick Updates: