Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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.
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