https://www.taxtmi.com/caselaws?id=399836 The ruling clarified that input tax credit (ITC) is restricted on medicines supplied to inpatients and outpatients as part of health care services, as they are considered exempt supplies. However, ITC can be claimed on medicines supplied independently. For medicines supplied to customers other than inpatients and outpatients, ITC can be claimed if tax is paid on such supplies. Additionally, ITC is restricted on the supply of food and beverages to inpatients, whether as part of treatment or patient-requested, as they are integral to health care services and exempt from tax. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399836 The ruling clarified that input tax credit (ITC) is restricted on medicines supplied to inpatients and outpatients as part of health care services, as they are considered exempt supplies. However, ITC can be claimed on medicines supplied independently. For medicines supplied to customers other than inpatients and outpatients, ITC can be claimed if tax is paid on such supplies. Additionally, ITC is restricted on the supply of food and beverages to inpatients, whether as part of treatment or patient-requested, as they are integral to health care services and exempt from tax. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399836