https://www.taxtmi.com/caselaws?id=432686 The AAAR held that COVID-19 vaccination by hospitals constitutes a composite supply where the principal supply is sale of vaccine (goods) and auxiliary supply is administration service. The transaction is predominantly sale of goods, not healthcare services, as recipients consciously choose and pay for the vaccine with transfer of medicine occurring. Vaccination does not qualify as healthcare services under GST exemption since it's administered before disease onset, unlike diagnosis/treatment/care for existing illness. The supply is taxable at 5% rate applicable to the principal supply component. The appellant's claim for exemption was rejected. en-us Mon, 19 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432686 The AAAR held that COVID-19 vaccination by hospitals constitutes a composite supply where the principal supply is sale of vaccine (goods) and auxiliary supply is administration service. The transaction is predominantly sale of goods, not healthcare services, as recipients consciously choose and pay for the vaccine with transfer of medicine occurring. Vaccination does not qualify as healthcare services under GST exemption since it's administered before disease onset, unlike diagnosis/treatment/care for existing illness. The supply is taxable at 5% rate applicable to the principal supply component. The appellant's claim for exemption was rejected. Case-Laws GST Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432686