Whether supply of medicines, surgical items, accomodation, food etc. provided to in-patients forms part of composite supply of Health Care Service?
Issue Favourable to Tax Payer ?:- yes
Held - The primary purpose of the hospital is to provide treatment to the patients approaching and the intention of the patients visiting the hospi.....
Issue Favourable to Tax Payer ?:- yes
Held - The Authority rules that the medicines, consumables, Surgical, etc. used in the course of providing health care services. if it is provided .....
Issue Favourable to Tax Payer ?:- yes
Held - The in-patient services are classified as exempted service under the sub-group 9993 11. Patients are only admitted to a hospital when they a.....
Issue Favourable to Tax Payer ?:- yes
Held - In this context, we observe that the other ancillary service & infrastructure are support services to 'healthcare services' and should b.....
Issue Favourable to Tax Payer ?:- yes
Held - The health care services as explained in (zg) of para 2 of Notification no. 12/2017 - Central Tax (Rate) Date: 28.06.2017, defines service b.....
Issue Favourable to Tax Payer ?:- not applicable
Held - The two supplies do not answer to the description of being “naturally bundled and supplied in conjunction with each other in the ordinary .....