Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Levy of GST - health-care services provided to patients at their ...

Case Laws     GST

August 30, 2022

Levy of GST - health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons - The applicant is a clinical establishment providing health care services that are exempted - AAR

View Source

 


 

You may also like:

  1. Classification of supply and levy of GST - Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading 999312, attracting Nil rate of GST only...

  2. 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...

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

  4. Exemption form GST - Healthcare services - medicines, consumables and implants used in the course of providing health care services to in-patients - The applicant is a...

  5. Health care services - GST Provisions - Applicant providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that...

  6. 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...

  7. Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith...

  8. Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional...

  9. Health care institute or Educational institute - Charitable Society - in the instant case, the main services of the Appellant, i.e., educational services and health care...

  10. Levy of GST - medical diagnostic service - As per SRO.No.371/2017 vide sl.no.74 (Notification No.12/2017-CT (Rate) dtd.28-06-2017, services by way of diagnosis come...

  11. 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...

  12. Health care services - The stay for various treatments, supply of medicines, consumables and implants used in the course of providing health care services to in-patients...

  13. Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in...

  14. Health care services or not - There is no legal justification to tax the share of clinical establishment on the ground that they have supported the commerce or business...

  15. Levy of VAT - the medicines in the health care services provided to the indoor patients is not taxable as the amount charged cannot be bifurcated to cull out amount of...

 

Quick Updates:Latest Updates