TaxTMI 
TaxTMI 
2026 (7) TMI 1261
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....ection 6 of the WBGST Act, 2017 (hereinafter referred to as the said Act). 2. The petitioner in the present case is a company registered under the provisions of West Bengal Goods and Services Tax Act, 2017 for providing healthcare services and operating a chain of multi-specialty hospital by offering various medical services, treatments for research and development purposes in the healthcare sector. 3. The petitioner for inpatient treatment raises a single bill including consultation, bed charges, surgery, diagnosis, medicines, consumables, implants. Medicines are billed at MRP and are shown as separate line items in invoices part of inpatient package. 4. In the instant case the GST authorities being the respondents herein passed a....
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.... contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the time being in force, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not." 8. He also places reliance upon a judgment of the Hon'ble Apex Court in the case of Deputy Commissioner of Commercial Taxes vs. Hindustan Lever Limited, decided on 30.06.2016 in Civil Appeal No. 656 of 2008 to demonstrate t....
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.... return on the capital expenditure, etc. These are complex commercial and business considerations which cannot be decided with reference to a single factor, i.e., the uniform market retail price. A market retail price stating that it is inclusive of all taxes could be the starting point, but would not prove and establish that the sales-tax has been collected." 9. The petitioner further relies upon the Division Bench judgment in the case of Spanv Medisearch Lifeschiences Pvt. Ltd. Nagpur, thr. Its representative vs. Union of India and Anr. decided on April 10, 2026, Writ Petition No. 2985/2026, wherein it has been held once composite services, viz. health care services by clinical establishment is exempted, the authority below could not h....
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....read with section 9 of the CGST Act, 2017 & KGST Act, 2017. The inpatient bills include the cost of medicines on MRP basis which includes the GST component. Hence, by charging the MRP from the inpatients they have been collecting the GST that is chargeable on such supplies. The medicines used during the course of providing health care services, if provided to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as a composite supply of health care services in terms of section 2(30) of CGST Act, 2017 & KGST Act, 2017, if the amount of such medicines are not separable from the composite amount charged from the patient for treatment, surgery or diagnosis and is part of the package of the treatment and wh....