Case Law Details
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’ 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 Vaccine by clinical establishments (Hospitals) qualify as “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017?
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Excellent. Justice done. To survive a pandemic I have to pay GST. Law God is BLIND FOLDED Ofcourse