Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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AAR determined that medicines and consumables supplied to in-patients as part of healthcare services constitute a composite supply exempt from GST. The services, including medical, pharmaceutical, and paramedical interventions from admission to discharge, are classified under inpatient services. The hospital, as a clinical establishment providing healthcare under medical direction, qualifies for exemption under Notification No. 12/2017-CT(Rate). The supply of medicines and consumables to in-patients is naturally bundled with principal healthcare services and therefore considered a single composite supply, rendering the entire service tax-exempt. Notably, this exemption applies specifically to in-patient services and differs from out-patient medical supply treatments.
AAR determined that medicines and consumables supplied to in-patients as part of healthcare services constitute a composite supply exempt from GST. The services, including medical, pharmaceutical, and paramedical interventions from admission to discharge, are classified under inpatient services. The hospital, as a clinical establishment providing healthcare under medical direction, qualifies for exemption under Notification No. 12/2017-CT(Rate). The supply of medicines and consumables to in-patients is naturally bundled with principal healthcare services and therefore considered a single composite supply, rendering the entire service tax-exempt. Notably, this exemption applies specifically to in-patient services and differs from out-patient medical supply treatments.
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