VAT Not Applicable on Medicines for Indoor Patients as Part of Composite Medical Services.

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Full Text of the Document

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....Levy of VAT - the medicines in the health care services provided to the indoor patients is not taxable as the amount charged cannot be bifurcated to cull out amount of sale of medicines, even if the amount is separately charged for pharmacy, laboratory services, implants services provided by the doctors as it is a composite medical service provided.....