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5% GST payable on administering of COVID-19 vaccination by hospitals
Case Law Details
- Case Name
- In re Krishna Institute of Medical Sciences Limited (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Krishna Institute of Medical Sciences Limited (GST AAR Andhra Pradesh)
AAR held that administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service of ‘administering the vaccine’ and the total transaction is taxable at the rate of principal supply i.e, 5%.
Question: Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service?
Answer: It is a Composite supply, wherein the principal supply is the ‘sale of vaccine’...
Excellent. Justice done. To survive a pandemic I have to pay GST. Law God is BLIND FOLDED Ofcourse