Delhi HC to examine GST on In-Patient Medicines Due to Healthcare Exemption

Escorts Heart Institute And Research Centre Limited Vs Additional Commissioner (Delhi High Court)

The Delhi High Court is examining a writ petition arising from a show cause notice issued under Section 76 of the Central Goods and Services Tax Act, 2017, concerning alleged non-payment of GST on medicines, medical devices, and consumables supplied during in-patient treatment. The notice, dated 29 September 2025, alleges that the hospital collected GST on such items billed at MRP but failed to deposit the tax with the Government, resulting in a demand of ₹6.66 crore.

The peti

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