Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
