Case Law Details
In re Spandana Rehabilitation Research and Training Centre Private Limited (GST AAR Karnataka)
Explore the intricacies of Goods and Services Tax (GST) in the health care sector through a detailed analysis of the Spandana Rehabilitation Research and Training Centre Private Limited case. This article breaks down the findings and discussions from the ruling, offering a comprehensive understanding of the GST implications for health care services.
Background: Delve into the alignment of the Central Goods and Services Tax (CGST) Act, 2017, and the Karnataka Goods and Services Tax (KGST) Act, 2017, as the foundation for the Spandana Rehab case. Understand the context of the applicant, engaged in providing health care services for various disorders, seeking an advance ruling on specific GST-related questions.
Question 1: Composite Supply of Medicines, Drugs, and Consumables
Uncover the first question regarding the classification of the supply of medicines, drugs, and consumables in the context of health care services. Analyze the applicant’s stance and the relevant provisions of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 to determine whether it qualifies as a “Composite Supply” exempt under the category of “health care services.”
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