Malankara Orthodox Syrian Church Medical Mission Hospital ., In re

Date: May 30, 2021

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Sivaprasad, Senil Rajan
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Subject Matter

Leviability GST on the value of supply of medicine, implants and other supplies issued to patients under various scenarios

ExemptionComposite Supply

Summary

Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to our patients during the course of treatment: 1. Who are admitted as inpatients in the following situations? 1.1. In the case where a package is offered…

M/s. Malankara Orthodox Syrian Church Medical Mission Hospital (hereinafter referred to as the applicant)  is a society, holding income tax exemption certificate under Section 12A of the Income Tax Act, incorporated under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 running a multi-speciality hospital and institutes for medical education. They are…

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