Held - As regards the ruling of the AAR, we observe that the impugned ruling is lucidly contrary to the provision of the CGST Amendment Act, 2018, .....

Held - In this case the applicant has their own in-house hospital for use by the employees, retirees and their dependents. This is a free center wh.....

Held - Qus.2(c) whether Input Tax Credit on Medicines purchased by the hospital maintained by our organization and used for treatment of fa.....