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 Delhi HC Declines to Rule on 18% GST Applicability to Diagnostic Services, Directs AAR to Decide Independently

Tata Hospital not liable to pay sales tax
March, 21st 2008
The Supreme Court has ruled that Tata Main Hospital in Jamshedpur, a division of Tata Steel, is not liable to pay sales tax on the amount charged for medicines administered during the course of treatment of non-employee patients.
 
The court dismissed the Jharkhand governments petition challenging the Ranchi high courts judgement that held the supply of medicines, surgical items, vaccines, x-ray films and plates by Tata Main Hospital to its non-employee indoor patients was part and parcel and incidental to the medical services rendered to these patients.
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