https://www.taxtmi.com/highlights?id=104002 Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification. en-us Mon, 21 Sep 2026 08:57:05 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104002 Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification. Highlights GST Mon, 21 Sep 2026 08:57:05 +0530 https://www.taxtmi.com/highlights?id=104002