Andhra Pradesh Medical Services and Infrastructure Development Corporation ., In re
Date: May 30, 2022
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, Pradhamesh Babu
Subject Matter
GST applicable on drugs supplied to hospitals and PHCs
Summary
APMSIDC procures the drugs, medicines and surgical equipment on behalf of the Health, Medical and Family Welfare Department, Government of Andhra Pradesh, and delivers the drugs, etc., to the respective Primary Health Centres, Government Hospitals an…
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…