https://www.taxtmi.com/article/detailed?id=11098 Administration of COVID 19 vaccines by hospitals is a composite supply whose principal supply is the sale of the vaccine and ancillary supply is its administration; a delivered dose constitutes a transfer of goods, and issuance of a vaccination certificate evidences supply. Administration is preventive and therefore does not qualify as "health care services" under Para. 2(zg) of the Services Exemption Notification, so the composite transaction is not exempt and is taxable under GST. en-us Sat, 11 Feb 2023 09:44:37 +0530 Sat, 11 Feb 2023 09:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11098 Administration of COVID 19 vaccines by hospitals is a composite supply whose principal supply is the sale of the vaccine and ancillary supply is its administration; a delivered dose constitutes a transfer of goods, and issuance of a vaccination certificate evidences supply. Administration is preventive and therefore does not qualify as "health care services" under Para. 2(zg) of the Services Exemption Notification, so the composite transaction is not exempt and is taxable under GST. Articles Goods and Services Tax - GST Sat, 11 Feb 2023 09:44:37 +0530 https://www.taxtmi.com/article/detailed?id=11098