Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope of SI. No.74 read with section 8(a), but the proviso excludes exemption for room charges (other than ICU/CCU) when room rent exceeds Rs. 5,000 per day; such excess room rent is taxable even though other components remain exempt.
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope of SI. No.74 read with section 8(a), but the proviso excludes exemption for room charges (other than ICU/CCU) when room rent exceeds Rs. 5,000 per day; such excess room rent is taxable even though other components remain exempt.
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