Case Law Details
Case Name : In re Terna Public Charitable Trust (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Terna Public Charitable Trust (GST AAR Maharashtra)
Question 1:- Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?
Answer :- Answered in the affirmative.
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Dear Editor Sir
In the Original Order against Second Question is “Answered in Negative” Where as You have Typed Wrongly as
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Question 2 : Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?
Answer :- Answered in the Negative.