Whether supply of medicines and allied items provided by the clinical establishment to out-patients is exempt ?
TRT-2026-490

Issue Favourable to Tax Payer ?:- no

Held that: - As far as an outpatient is concerned there is no difference in procuring medicine either from the dispensing outlet within the hospital or from outside the hospital. In both places, medicines are dispensed based on prescriptions. Hence there is no privilege for the hospitals that are dispensing medicine to outpatients. Pharmacy run by hospital dispensing medicine to outpatient or bye standers or others can be treated as individual.....