Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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