Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Inpatient treatment supplies, including medicines, consumables, room accommodation within the prescribed limit, nursing care and other ancillary elements, were held to form a naturally bundled composite supply of healthcare service. As the principal supply is healthcare service by a clinical establishment in a recognised system of medicine, the inpatient bundle falls within Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) and is exempt, subject to the specific exclusion for room rent. Medicines or other goods supplied to outpatients were held to be separate taxable supplies because they are not supplied as part of a continuous, hospital-controlled treatment bundle. Non-ICU room rent exceeding the notified threshold was also held outside the exemption and liable to GST.
Inpatient treatment supplies, including medicines, consumables, room accommodation within the prescribed limit, nursing care and other ancillary elements, were held to form a naturally bundled composite supply of healthcare service. As the principal supply is healthcare service by a clinical establishment in a recognised system of medicine, the inpatient bundle falls within Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) and is exempt, subject to the specific exclusion for room rent. Medicines or other goods supplied to outpatients were held to be separate taxable supplies because they are not supplied as part of a continuous, hospital-controlled treatment bundle. Non-ICU room rent exceeding the notified threshold was also held outside the exemption and liable to GST.
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