https://www.taxtmi.com/article/detailed?id=5895 Whether implantation of a stent or valve by a hospital constitutes a sale for VAT hinges on the statutory and constitutional deeming provisions. The specific deeming categories (works contracts, hire purchase, right to use, supplies by associations, and supply of food/articles for human consumption) are not attracted by an inpatient surgical contract, so implantation incidental to medical treatment is not treated as a transfer of property in goods for valuable consideration. Separate billing of implants or consumables does not convert the surgical service into a sale; the issue is one of legal characterisation under the definition of sale rather than mere accounting. en-us Mon, 03 Nov 2014 06:08:52 +0530 Mon, 03 Nov 2014 06:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5895 Whether implantation of a stent or valve by a hospital constitutes a sale for VAT hinges on the statutory and constitutional deeming provisions. The specific deeming categories (works contracts, hire purchase, right to use, supplies by associations, and supply of food/articles for human consumption) are not attracted by an inpatient surgical contract, so implantation incidental to medical treatment is not treated as a transfer of property in goods for valuable consideration. Separate billing of implants or consumables does not convert the surgical service into a sale; the issue is one of legal characterisation under the definition of sale rather than mere accounting. Articles Value Added Tax - VAT and CST Mon, 03 Nov 2014 06:08:52 +0530 https://www.taxtmi.com/article/detailed?id=5895