Case LawAAR No. 03/AP/GST/2020
CMC Vellore Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- February 17, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
No GST on the supply of medicines to in-patients through pharmacy
Composite Supply
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.…
Judgement
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…