Terna Public Charitable Trust ., In re
Date: May 21, 2019
Subject Matter
Sale to out-patients by the pharmacy located in the hospital is not covered under the ambit of health care services, hence taxable to GST.
Summary
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 suppl…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as –the CGST Act and MGST Act” respectively ] by M/s Terna Public Charitable Trust, seeking an advance ruling in respect of the following questions. 1. Whether the supply of medicines, surgical items,…