Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The AAR ruled on GST exemption applicability for medical supplies under N/N. 1/2017-Central Tax (Rate). For inpatients, medicines and medical supplies naturally bundled with healthcare services qualify as composite supply, making the entire transaction GST-exempt under Entry 74 of Notification 12/2017. For outpatients receiving treatment within hospital premises (dialysis, chemotherapy, minor surgeries), supplies remain exempt when naturally bundled with healthcare services, as law creates no distinction between inpatients and outpatients. However, medicines prescribed for home consumption and follow-up care are taxable, as hospital involvement is limited to prescribing without continuous treatment supervision, failing to constitute composite supply. When GST is collected on exempt supplies, it must be remitted per Section 76 CGST Act 2017.
The AAR ruled on GST exemption applicability for medical supplies under N/N. 1/2017-Central Tax (Rate). For inpatients, medicines and medical supplies naturally bundled with healthcare services qualify as composite supply, making the entire transaction GST-exempt under Entry 74 of Notification 12/2017. For outpatients receiving treatment within hospital premises (dialysis, chemotherapy, minor surgeries), supplies remain exempt when naturally bundled with healthcare services, as law creates no distinction between inpatients and outpatients. However, medicines prescribed for home consumption and follow-up care are taxable, as hospital involvement is limited to prescribing without continuous treatment supervision, failing to constitute composite supply. When GST is collected on exempt supplies, it must be remitted per Section 76 CGST Act 2017.
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