CMC Vellore Association ., In re
Date: February 17, 2020
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
Subject Matter
No GST on the supply of medicines to in-patients through pharmacy
Summary
Question: Tax liability on the medicines supplied to in-patients through pharmacy. Answer: The supply of medicines to in-patients through pharmacy are not liable to tax, being a part of the composite supply of health care services under SI.No.…
1. The present application has been Filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s CMC Vellore Association,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certa…