Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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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