2025-VIL-1339-DEL
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SGST High Court Cases

GST - Taxability of medicines, consumables and medical devices dispensed to in-patients as part of health services in hospitals – Dept issued a show cause notice alleging that the Petitioner has collected GST on the medicines, consumables, etc. billed at MRP to in-patients, but has not paid the same to the Government - Whether the medicines, medical devices and consumables dispensed to in-patients as part of the health services provided by the hospital are liable to GST – HELD - This is an interesting issue regarding the taxability of medicines, medical devices and other consumables that are dispensed to in-patients as part of the overall health services provided by hospitals. The hospitals often bill these items either as part of the overall package or on an item-by-item basis, but the Petitioner claims that it does not separately reflect any GST on the invoices raised to patients - If the medicines, devices and consumables are an integral part of the health services administered to the in-patients, and are not billed separately with GST, then the question arises whether GST would be payable on these items or not - The petitioner is directed to file a proper reply to the SCN and provide details of the invoices, procurement of the medicines/consumables, and the manner in which they are billed to the patients. The adjudication proceedings before the authority shall continue, but the final order shall not be given effect during the pendency of the writ petition – Ordered accordingly
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