Whether supply of medicines and allied items provided by the clinical establishment to out-patients is exempt ?
TRT-2025-709

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.....

TRT-2025-495

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.....

TRT-2025-494

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.....

TRT-2025-493

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.....

TRT-2025-492

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.....

TRT-2025-491

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.....