Held - Where the Appellant are recovering the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease, it is observed that the said activities would fall within the meaning of “composite supply” qua.....

Held - Who are not admitted but undergoing treatment as outpatients in the following situations: -

In the case where the patients are not being admitted in hospital but the hospital is providing treatment to those patients at the hospital as an outpatient. Ex: - Dialysis, dressing, chemotherapy, minor surgeries, other treatments and procedures that require no admission and preadmission services like causality.

The services provided.....

Held - The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable.

Held - The pharmacy run by hospital dispensing medicine to outpatients or bye standers or others can be treated as individual supply of medicine and it is not complete full chain of treatment activity as given to the admitted inpatients for the specific illness by the Doctors or Hospitals. There is major differences are found in connection with in patient and out patients. Hence the criteria given in Sr. No. 74 of Notification No. 12/2017 is n.....

Held - Pharmacy is an outlet to dispense medicines or allied items based on prescription. The in-patient pharmacy and operation theatre pharmacy supplied medicines and consumables only to in-patients. Whereas an outpatient is concerned, hospital gives only prescription, which is an advisory in nature. 

As far as an outpatient is concerned there is no difference for procuring medicine either from the dispensing outlet within the hosp.....

Held  - Pharmacy is an outlet to dispense medicines or allied items based on prescription. The in-patient pharmacy and operation theatre pharmacy supplied medicines and consumables only to in-patients. Whereas an outpatient is concerned, hospital gives only prescription, which is an advisory in nature.

As far as an outpatient is concerned there is no difference for procuring medicine either from the dispensing outlet within the hosp.....