Page 117 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : CMC VELLORE ASSOCIATION 331
para-medics exempted from liability in terms of Sl. No. 74 of Notification No.
12/2017-C.T. (Rate) - Clarification in C.B.E. & C. Circular No. 32/06/2018-GST,
dated 12-2-2018, also in similar lines - No tax liability on medicines, drugs,
stents, implants, etc., administered to in-patients during medical treatment or
procedure - Sections 2(30) and 8 of Central Goods and Services Tax Act, 2017.
[paras 7, 8]
Ruling in favour of assessee
CASE CITED
Ernakulam Medical Centre Pvt. Ltd. — 2018 (18) G.S.T.L. 142 (A.A.R. - GST) — Referred ............ [Para 5]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 32/06/2018-GST, dated 12-2-2018 ......................................................... [Paras 5, 7]
REPRESENTED BY : S/Shri D. Theresa and P. Venkataraju, Authorized
Representatives, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. CMC Vellore
Association, (hereinafter referred to as applicant), registered under the Goods &
Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. CMC Vellore Association is a non-profit organization governed by
the Christian Medical College Vellore Association, registered under the Societies
Registration Act XXI of 1860 and under Section 12AA of the Income-tax Act,
1961. CMC is a Society Registered with the Registrar of Societies Act XXI of 1860
with Registration No. 5 of 1947, Christian Medical College Vellore Association
(Chittoor Campus), (herein called as CMC) have a multi-specialty tertiary care
hospital providing health care services and categorized the patients as out-
patients and in-patients for the administrative convenience. CMC is rendering
medical services with professionals like doctors, nursing staff, lab technicians etc.
Medicines, Drugs, stents, Implants etc. are supplied through pharmacy
to in-patients under the prescription of the doctors which are incidental to the
health care services rendered in the hospital. The out-patients are those who visit
the hospital for routine check-ups clinical visits whereas the in-patients are those
who are admitted into the hospital for the required treatment. The in-patients are
provided with stay facilities, medicines, consumables, implants, dietary food and
other surgeries/procedures required for the treatment.
The Central store of the hospital procures stocks of medicines, implants,
consumable etc. from various suppliers and distribute to its outlets such as in-
patient pharmacy, operation theatre pharmacy and out-patient pharmacy based
on the indent issued. The in-patient pharmacy and operation theatre pharmacy
supply medicines, implants and consumables only to in-patients. Whereas the
out-patient pharmacy attached to the hospital entertains the medical prescription
of out-patients.
GST LAW TIMES  20th August 2020  117