Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
AAR held that consultation services and medicines dispensed to...
Consultation services and out-patient medicines are separate taxable supplies; in-patient supplies remain exempt composite health-care supply under GST
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AAR held that consultation services and medicines dispensed to out-patients constitute distinct taxable supplies rather than a composite supply; medicines and consumables prescribed to out-patients are independent of the exempt health-care service and therefore subject to GST, whereas supplies integral to treatment of in-patients (including pharmacy-issued medicines and prescribed food) form part of the exempt composite health-care supply. Consequently, supplies to out-patients must be treated and invoiced as separate taxable supplies from the professional medical service, and are not subsumed under the exemption applicable to in-patient care.
AAR held that consultation services and medicines dispensed to out-patients constitute distinct taxable supplies rather than a composite supply; medicines and consumables prescribed to out-patients are independent of the exempt health-care service and therefore subject to GST, whereas supplies integral to treatment of in-patients (including pharmacy-issued medicines and prescribed food) form part of the exempt composite health-care supply. Consequently, supplies to out-patients must be treated and invoiced as separate taxable supplies from the professional medical service, and are not subsumed under the exemption applicable to in-patient care.
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