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    <title>EXEMPTION TO SALE OF MEDICINES BY A SEC.12A REGD. TRUST</title>
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    <description>Whether a charitable hospital can classify in-hospital pharmacy sales to its patients as exempt health care services is disputed. The notification exempts health care services like diagnosis and treatment by clinical establishments but does not expressly include retail sale of medicines. Commentators in the discussion predominantly conclude that sale of medicines by the hospital pharmacy is taxable and not covered by the health-care exemption, though a dissenting view believes such supplies may be exempt.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=113970</link>
      <description>Whether a charitable hospital can classify in-hospital pharmacy sales to its patients as exempt health care services is disputed. The notification exempts health care services like diagnosis and treatment by clinical establishments but does not expressly include retail sale of medicines. Commentators in the discussion predominantly conclude that sale of medicines by the hospital pharmacy is taxable and not covered by the health-care exemption, though a dissenting view believes such supplies may be exempt.</description>
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