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        Case ID :
        GST

        Composite supply treatment of inpatient healthcare is examined...

        Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Composite supply treatment of inpatient healthcare is examined where medicines, consumables and room rent are supplied alongside exempt healthcare services. The petitioner's position is that healthcare is the principal supply and these elements are incidental, so the entire composite supply remains exempt, notwithstanding medicine billing at MRP without separately charging GST. The competing issue is whether separate MRP billing constitutes an independent taxable sale of medicines and permits a tax demand for tax collected but not paid. The text notes a conflict between these characterisations; affidavits were directed and coercive recovery was restrained pending further hearing.
                                Note: It is a system-generated summary and is for quick reference only.
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