This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC to examine GST on In-Patient Medicines Due to Healthcare Exemption
Case Law Details
- Case Name
- Escorts Heart Institute And Research Centre Limited Vs Additional Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Escorts Heart Institute And Research Centre Limited Vs Additional Commissioner (Delhi High Court)
The Delhi High Court is examining a writ petition arising from a show cause notice issued under Section 76 of the Central Goods and Services Tax Act, 2017, concerning alleged non-payment of GST on medicines, medical devices, and consumables supplied during in-patient treatment. The notice, dated 29 September 2025, alleges that the hospital collected GST on such items billed at MRP but failed to deposit the tax with the Government, resulting in a demand of ₹6.66 crore.
The petitioner contends tha...





