Krishna Institute of Medical Sciences Limited ., In re
Date: December 19, 2022
Subject Matter
Administering Covid vaccine is a Composite supply attracting 5% GST. AAR ruling upheld.
Summary
In the present case, the service rendered by the appellant is administration of Covid-19 vaccine which is also called Vaccination or Immunization. In order to find out whether the service of administering a vaccine fits into the “Health Care Se…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Good…