Krishna Institute of Medical Sciences Limited ., In re
Date: March 21, 2022
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, R Pradhmesh Bhanu
Subject Matter
Administering Covid vaccine is a Composite supply attracting 5% GST
Summary
Question : Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service? Answer : It is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service…
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…