Kerala HC passes verdict for no sales tax on medicines or im
A full bench of the Kerala High Court has held that sales tax cannot be levied on consumables used during surgical procedures or under any other medical treatments in hospitals.

The Kerala HC bench verdict came after a question raised by division bench on whether sales tax can be levied on medicines, implants or any other surgical product used during treatment under Kerala Value Added Tax Act, 2003.

The court's judgement also observed that "dominant intention" of hospital services is providing due medical care and treatment to ailing patient and not involve in commercial sale of medicine or implants.

Kerala is not the only first state to declare such verdict on prohibiting sales tax imposition on surgical products, similar verdicts have been passed by Allahabad High court and Maharashtra sales tax tribunal in the year 2014 and 2017 respectively reminding the respondents that ultimate mission of hospitals is to render medical care rather than commercialization of surgical consumables.

Read in detail here: https://timesofindia.indiatimes.com/city/kochi/no-sales-tax-for-medicines-implants-used-in-surgery-hc-full-bench/articleshow/67591737.cms
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Dr. D●●●a B●●a
Dr. D●●●a B●●a Obstetrics and Gynaecology
It should be implemented in all states of India.
Jan 27, 2019Like