GST Saga on Health Care Services- Scope of composite supply of health care services

Whether wellness facilities provided by naturopathy center are exempt

Medicines supplied to in-patients is ancillary to supply of exempted healthcare-care service

Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite ‘health-care’ service

AAR: Medicines, surgical goods supplied to in-patients exempt as composite supply of health care services

Medicines supplied to out-patients not being ‘composite’ to health care service, taxable

‘Phytotherapy’ is not ‘health-care’ services by clinical establishment

Supply of telemedicine with medical kit containing pulse oximeter, glucometer, constitutes a ‘mixed supply’

Diagnosis, counselling, disease prevention using sophisticated tests by clinical establishment constitutes ‘healthcare services’

Diagnostic services to hospitals, being a “health-care service”, exempt from GST

ITAT Holds Resale Price Method as Most Appropriate for Benchmarking Import of Finished Goods Without Value Addition

In a significant ruling, the ITAT quashed an income tax assessment after holding that the order attained legal existence only upon being digitally signed.

ITAT Holds Assessment Order Is Legally Complete Only After Digital Signature; Time-Barred Order Quashed

HC Denies Anticipatory Bail to Material Supplier in Alleged Nal-Jal Yojana Fraud Over Missing GST Bills and Invoices

ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders 

ITAT Deletes Penalty under Section 270A for Vague Show Cause Notice Lacking Specific Charge

Income Tax Dept Removes ‘Other Exempt Income’ Option from ITR Forms, Revises Schedule EI for AY 2026-27

Actions taken by the department during enquiry need not necessarily be termed as harassment

Who are liable to generate e-invoice w.e.f October 1, 2022

Personal penalty cannot be imposed on the Chairman of the Company for failure in ensuring proper accounting of the goods

Stayed the order of cancellation of GST Registration of the assessee for continuing the trading activities

Can CA be arrested- Section 69 vs Section 132 of the CGST Act