Ernakulam Medical Centre Pvt. Ltd ., In re
Date: December 13, 2018
Subject Matter
Supply of medicines and allied items provided by the hospital through the pharmacy to the out-patients is taxable
Summary
1. The petitioner sought for an advance ruling on the liability of hospital under GST Act on the supply of medicines and allied items through the pharmacy. 2. The AAR ruled that As far as an inpatient is concerned, hospital is expected to…
M/S. Ernakulam Medical Centre Private Ltd (hereinafter called the appellant) runs a hospital, which is rendering medical services with professionals like doctors, nursing staff, lab technicians, etc. In the GST scenario, health care services by a clinical establishment, an authorized medical practitioner or para-medics classified under SAC 9993 has been exempted vide Notification No. 12/2017-Centr…