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- Whether supply of medicines and allied items provided by the clinical establishment to out-patients is exempt ?
Whether supply of medicines and allied items provided by the clinical establishment to out-patients is exempt ?
Issue Favourable to Tax Payer ?:- yes
Held - Where the Appellant are recovering the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected fo.....
Issue Favourable to Tax Payer ?:- no
Held - Who are not admitted but undergoing treatment as outpatients in the following situations: -
In the case where the patients are not bei.....
Issue Favourable to Tax Payer ?:- no
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.....
Issue Favourable to Tax Payer ?:- no
Held - The pharmacy run by hospital dispensing medicine to outpatients or bye standers or others can be treated as individual supply of medicine an.....
Issue Favourable to Tax Payer ?:- no
Held - Pharmacy is an outlet to dispense medicines or allied items based on prescription. The in-patient pharmacy and operation theatre pharmacy su.....
Issue Favourable to Tax Payer ?:- no
Held - Pharmacy is an outlet to dispense medicines or allied items based on prescription. The in-patient pharmacy and operation theatre pharm.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?