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 no single and “composite contract for the said supply. When the supply of vaccines is used in the cou...