Home GST Supply of Medicines and Drugs in course of providing health care services exempt from GST [Read AAR]

Supply of Medicines and Drugs in course of providing health care services exempt from GST [Read AAR]

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Supply of Medicines and Drugs in course of providing health care services exempt from GST [Read AAR]

Provide of Medicines and medicines in course of offering well being care providers exempt from GST [Read AAR]

The Karnataka Authority of Advance Ruling (AAR Karnataka) within the matter of M/s SPANDANA REHABILITATION RESEARCH AND TRAINING CENTRE PRIVATE LIMITED has dominated out that the Provide of Medicines and Medication in the midst of offering well being care providers exempt from GST.

The applicant is a Personal Restricted Firm registered below the supply of the Central Items and Providers Tax Act, 2017, in addition to Kamataka Items and Providers Tax Act, 2017 (hereinafter known as the CGST Act and KGST / SGST Act respectively. The Applicant states that they’re engaged in offering well being care providers by working a hospital. The applicant states that they’re offering remedy to in-patients affected by psychic dysfunction, substance use dysfunction, Neurology and so on.

The applicant has sought an advance ruling in respect of the next questions:

i. Whether or not the provision of medicines, medicine and consumables used in the midst of offering well being care providers to in-patients throughout the course of analysis and remedy throughout the affected person admission to the hospital can be thought of as “Composite Provide” qualifying for exemption below the class of “well being care providers” as per Providers Exempt Notification No. 12/ 2017-Central Tax (Price) dated: 28-06-2017 learn with Part 8(a) of the CGST Act, 2017/ KGST Act, 2017?

ii. Whether or not the provision of meals to in-patients can be thought of as a “Composite Provide” of well being care providers below CGST Act, 2017 and KGST Act, 201 7 and consequently, can exemption below Providers Exempt Notification No. 12/2017-Central Tax (Price) dated: 28-06-2017 learn with Part 8(a) of GST be claimed?

iii. Whether or not GST is relevant on cash retained by the applicant?

iv. Whether or not GST is exempt on Charges collected from nurses and psychologists for imparting sensible coaching?

RULING

i. The availability of medicines, medicine and consumables used in the midst of offering well being care providers to in-patients throughout the course of analysis and remedy can be thought of as a “Composite Provide” of well being care providers qualifying for exemption as per entry No. 74(a) of Notification No. 12/2017-Central Tax (Price) dated: 28-06-2017 subjected to the situation talked about therein.

ii. The availability of meals to in-patients can be thought of as a “Composite Provide” of well being care providers qualifying for exemption as per entry No. 7 4(a) of Notification No. 12/ 2017-Central Tax (Price) dated: 28-06-2017 subjected to the situation talked about therein.

iii. GST just isn’t relevant on cash retained by the applicant.

iv. GST just isn’t exempted on the charges collected from nurses and psychologists for imparting sensible coaching.

For Official Ruling Obtain PDF Given Under:

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