Hospital Pharmacy: In-Patient Medicine Supply Not Taxable Under GST, Out-Patient Supply Subject to Taxation.
Case-Laws
GST
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 treatment and hence not separately taxable – The supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable.
TMI Updates – Highlights, quick notes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =