AAR: Medicines supplied through pharmacy during medical treatment, ‘ancillary supply’ to healthcare-care service

Andhra Pradesh AAR holds that supply of medicines to in-patients through pharmacy as well as supply of medicines, drugs, stents, implants etc. administered to in-patients during the medical treatment or procedure shall not be liable to tax; Applicant renders health care services to in-patients in the form of supply of medicines, drugs, stents, implants etc. being administered during the medical treatment or procedure; Opines that, by no stretch of imagination, ‘treatme...