Baroda Medicare Private Limited ., In re

Date: December 30, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Supply of Occupational Health Check-up service (OHC) to employees of various business entities attracts 18% GST

Composite Supply

Summary

Question 1: Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in house pharmacy, as well as food, room on rent, other services to the in-patien…

M/s Baroda Medicare Private Limited, Sunshine Global Hospital, 385/1, Plot No. 3, Manjalpur, Vadodars-390011, Gujarat(herein after referred to as the “applicant” for the sake of brevity)is running hospitals primarily under the brand name “Sunshine Global Hospitals” and was incorporated in 2007. The applicant is operating as a multi-specialty hospital having its registered o…

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