Case Law Details
Case Name : In re Ambara (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Ambara (GST AAR Karnataka)
Q1. Whether input tax credit is required to be restricted on medicines supplied to patients admitted in hospital?
A1. The input tax credit is required to be restricted on medicines used in the supply of health care services provided to inpatients.
Q2. Whether input tax credit is required to be restricted on medicines supplied to patients treated as out patients?
A2. The input tax credit is required to be restricted on medicines used in the supply of health care services provided to outpatients. Further in case medicines are supplied independent of health care s...
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