{"id":14389,"date":"2018-10-10T15:59:20","date_gmt":"2018-10-10T10:29:20","guid":{"rendered":""},"modified":"2018-10-10T15:59:20","modified_gmt":"2018-10-10T10:29:20","slug":"hospital-pharmacy-in-patient-medicine-supply-not-taxable-under-gst-out-patient-supply-subject-to-taxation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14389","title":{"rendered":"Hospital Pharmacy: In-Patient Medicine Supply Not Taxable Under GST, Out-Patient Supply Subject to Taxation."},"content":{"rendered":"<p>Hospital Pharmacy: In-Patient Medicine Supply Not Taxable Under GST, Out-Patient Supply Subject to Taxation.<br \/>Case-Laws<br \/>GST<br \/>Levy of GST &#8211; 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 &#8211; The supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable.<br \/> TMI Updates &#8211; Highlights, quick notes<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41951\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hospital Pharmacy: In-Patient Medicine Supply Not Taxable Under GST, Out-Patient Supply Subject to Taxation.Case-LawsGSTLevy of GST &#8211; 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 &#8211; The supply of medicines and allied &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14389\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Hospital Pharmacy: In-Patient Medicine Supply Not Taxable Under GST, Out-Patient Supply Subject to Taxation.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14389","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14389"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14389\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}