Spandana Pharma ., In re

Date: January 28, 2024

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

GST is applicable on the fees collected from nurses and psychologists for imparting practical training

ExemptionComposite SupplyPrincipal Supply

Summary

The case law discusses a hospital's request for an advance ruling regarding the GST implications on various aspects of their services. It covers the treatment of supplies of medicines, drugs, and consumables provided to in-patients, the supply of…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Spandana Pharma, No.546/46, 6th Main, 4th Block, Rajajinagar, Bengaluru-560010, (hereinafter referred to as ‘The applicant’) having GSTIN 29ABXPS1971N1ZF, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 and KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FO…

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