Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The AAR held that supplies naturally bundled with healthcare services to inpatients are exempt from GST under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate). However, absent clear details on what constitutes "other required supplies," the taxability must be assessed on a case-by-case basis. Conversely, when medicines and allied items are supplied to outpatients and invoiced separately from procedural charges, each supply is individually taxable at the applicable GST rates. Thus, exemption applies only to bundled inpatient supplies, while outpatient supplies are subject to GST based on their classification.
The AAR held that supplies naturally bundled with healthcare services to inpatients are exempt from GST under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate). However, absent clear details on what constitutes "other required supplies," the taxability must be assessed on a case-by-case basis. Conversely, when medicines and allied items are supplied to outpatients and invoiced separately from procedural charges, each supply is individually taxable at the applicable GST rates. Thus, exemption applies only to bundled inpatient supplies, while outpatient supplies are subject to GST based on their classification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
