https://www.taxtmi.com/highlights?id=67641 Classification of supply - administering of COVID-19 vaccination by hospitals - The outlet of supply or the supplier cannot decide whether a transaction can be classified as supply or not. There is transfer of medicine to the recipient when he approaches the Covid Vaccination Centre for vaccination, the recipient of vaccine makes a conscious choice of vaccine, and also pays a price for it as per the guidelines of the government - exemption is not allowed in the instant case against the claim of the applicant. - Taxable @5% of GST - AAAR en-us Wed, 11 Jan 2023 12:46:43 +0530 Wed, 11 Jan 2023 12:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67641 Classification of supply - administering of COVID-19 vaccination by hospitals - The outlet of supply or the supplier cannot decide whether a transaction can be classified as supply or not. There is transfer of medicine to the recipient when he approaches the Covid Vaccination Centre for vaccination, the recipient of vaccine makes a conscious choice of vaccine, and also pays a price for it as per the guidelines of the government - exemption is not allowed in the instant case against the claim of the applicant. - Taxable @5% of GST - AAAR Highlights GST Wed, 11 Jan 2023 12:46:43 +0530 https://www.taxtmi.com/highlights?id=67641