Applicability of GST on vaccination done by doctors in their clinic (OPD)

In re Anju Parakh (GST AAR Chhattisgarh)

Vaccines sold/supplied through a separate chemist shop /pharmacy store owned by the clinic/hospital across the counter would be subjected to GST as supply of good, at the applicable rate of GST.

In the case where the clinic/hospital itself has divided the contract into two parts one for supply of healthcare services and the other for supply/sate of vaccines, then such supply/ sale of vaccines across the counter would be subject to GST, there being n

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