Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%

In re Krishna Institute of Medical Sciences Limited (GST AAAR Andhra Pradesh) Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5% The AAAR, Andhra Pradesh in the matter of M/s Krishna Institute of Medical Sciences Limited [Order No. AAAR/AP/07(GST)/2022 dated December 19, 2022] upheld the order of the AAR wherein it was held that the administration of COVID – 19 vaccine is not an exempted supply as it is not covered under the definition of ‘healthcare services’. Further held that, it is a composite supply wherein the principal supply is the ‘sa...