Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Inpatient services constitute a composite supply where healthcare services are the principal supply and medicines, consumables, implants and food supplied to admitted patients during treatment form an integral, exempt part of the service under Entry No.74 of Notification No.12/2017-C.T.(Rate). Outpatient consultation is exempt, but medicines and other medical items prescribed or dispensed to outpatients are distinct taxable supplies because they are not mandatorily supplied by the hospital as part of a bundled inpatient service; therefore GST applies to such outpatient supplies.
Inpatient services constitute a composite supply where healthcare services are the principal supply and medicines, consumables, implants and food supplied to admitted patients during treatment form an integral, exempt part of the service under Entry No.74 of Notification No.12/2017-C.T.(Rate). Outpatient consultation is exempt, but medicines and other medical items prescribed or dispensed to outpatients are distinct taxable supplies because they are not mandatorily supplied by the hospital as part of a bundled inpatient service; therefore GST applies to such outpatient supplies.
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