No GST on supply of vaccines during the course of providing health care services to patients: AAR
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 January, 2023
Latest from Taxmann
Case Details: Authority for Advance Rulings, Chhattisgarh Anju Parakh, In re - [2023] 146 taxmann.com 221 (AAR-CHHATTISGARH)
Judiciary and Counsel Details
-
- Sonal K. Mishra & Rajesh Kumar Singh, Member
Facts of the Case
The applicant-assessee was a practicing paediatrics and undertaking work of giving vaccination to children coming in clinic by charging fees. It sought advance ruling on applicability of GST on vaccination done by doctors in clinic.
AAR Held
The Authority for Advance Ruling observed that the vaccines sold through a separate chemist shop/pharmacy store owned by clinic/hospital across counter would be subjected to GST as supply of goods and GST would be applicable to it. If clinic/hospital itself divided contract into two parts as one for supply of healthcare services and other for supply/sale of vaccines, then such supply/sale of vaccines across counter would be subject to GST as there would be no composite contract for supply.
However, if vaccines would be provided in course of providing health care services to patients for treatment, then it would be considered as ‘composite supply’ of healthcare services being naturally bundled and being provided in conjunction with each other and therefore, it would be eligible for exemption under GST.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
