Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Medicines and consumables supplied by a hospital pharmacy to in-patients during diagnosis or treatment are treated as part of a composite supply of healthcare services, not as separate retail sales. The Authority states that in-patient care includes the full bundle of medical, pharmaceutical, paramedical, nursing, laboratory and allied services from admission to discharge, and that such supplies are naturally bundled with the principal healthcare service in the ordinary course of business. Applying section 8(a), the composite supply assumes the character of healthcare services and is exempt under Entry 74 of Notification No. 12/2017-C.T. (Rate); the circular on in-patient healthcare was also relied on as supporting this treatment.
Medicines and consumables supplied by a hospital pharmacy to in-patients during diagnosis or treatment are treated as part of a composite supply of healthcare services, not as separate retail sales. The Authority states that in-patient care includes the full bundle of medical, pharmaceutical, paramedical, nursing, laboratory and allied services from admission to discharge, and that such supplies are naturally bundled with the principal healthcare service in the ordinary course of business. Applying section 8(a), the composite supply assumes the character of healthcare services and is exempt under Entry 74 of Notification No. 12/2017-C.T. (Rate); the circular on in-patient healthcare was also relied on as supporting this treatment.
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