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2020 ] INDEX - 7th May, 2020 vii
Different tariff declared for rooms, GST leviable on highest of such tariff -
See under SUPPLY ................................. 140
Documents seized by Central GST authority, supply of copy thereof on start
of parallel investigations by State GST authorities - See under
INVESTIGATIONS .................................. 23
Drugs - Definition - Includes both medicines or substances used for the
diagnosis, treatment, mitigation or prevention of any disease or disorder;
or in the diagnosis, treatment, mitigation or prevention of any disease or
disorder - Section 3(b)(i) of Drugs and Cosmetics Act, 1940 — State of
Andhra Pradesh v. Linde India Ltd. (S.C.) .......................... 3
DRUGS AND COSMETICS ACT, 1940 :
— Section 3(b)(i) - See under DRUGS ......................... 3
— Section 16 - See under DRUGS AND MEDICINES ................. 3
Drugs and medicines - Medical Oxygen IP and Nitrous Oxide IP -
Classification - Section 16 of Drugs and Cosmetics Act, 1940 read with
Second Schedule and specification of Medical Oxygen in Indian
Pharmacopoeia lends support to contention that Medical Oxygen IP was
a drug as defined in Section 3(b)(i) ibid - Section 1.1 of First Schedule in
National List of Essential Medicines, 2011 includes both Nitrous Oxide
and Oxygen as medicines within ambit of “Anesthesia” - Curative and
instrumental use of Medical Oxygen IP and Nitrous Oxide IP in
mitigation and prevention of disease or disorder highlighted by various
High Courts - Nitrous Oxide used as anesthetic agent and Medical
oxygen with 99.9% purity predominantly used in hospitals for treatment
of patients and to mitigate intensity of disease or disorder in human
beings - Medical Oxygen also administered in resuscitation, major
trauma, anaphylaxis, major hemorrhage, shock and active convulsions,
amongst other conditions - Nitrous Oxide used in surgery and dentistry
for its anesthetic and analgesic effects - Medical Oxygen IP and Nitrous
Oxide IP are medicines used for or in diagnosis, treatment, mitigation or
prevention of any disease or disorder in human beings falling within
ambit of Section 3(b)(i) ibid - Consequently covered in Entry 88 of
Schedule-IV to the Andhra Pradesh Value Added Tax Act, 2005 as held
by High Court — State of Andhra Pradesh v. Linde India Ltd. (S.C.) ............ 3
Electronic filing of GST TRAN-1, ambit of technical difficulties - See under
INPUT TAX CREDIT ................................. 24
Environment preservation activities undertaken by charitable trust,
registration under GST not required as activity is exempted from GST -
See under GST REGISTRATION ......................... 104
Exemption from GST - Charitable trust engaged in activities relating to
preservation of environment not required to take registration as activity
exempted from GST - See under GST REGISTRATION ............. 104
— from GST not admissible to purified water - See under PURIFIED WATER . . 115
Expenses incurred in employees residential colony, ITC not admissible - See
under INPUT TAX CREDIT (ITC) ......................... 126
Fee payment for seeking Advance Ruling under GST, two separate fees
required to be paid - See under ADVANCE RULING APPLICATION ..... 92

GST LAW TIMES  7th May 2020  9