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TaxReply India Pvt Ltd

KIMS HEALTH CARE MANAGEMENT LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
K.sivarajan
Srihari
Shubham Mishra
Res. Counsel
Na

Petitioner / Applicant

KIMS HEALTH CARE MANAGEMENT LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 20, 2018
Order No.

KER/17/2018

Citation

2018(10) TAXREPLY 337
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ORDER

The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those Who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to 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. There is a Central Pharmacy from where the procured stocks of medicines, implants, consumables etc are supplied to its outlets such as in-patient pharmacy, operation theater pharmacy and out-patient pharmacy. The in-patient pharmacy and operation theater pharmacy supplied medicines and consumables only to in-patients. Whereas the ‘out-patient pharmacy’ attached to the hospital entertain the medical prescription of out-patients and outside custo....

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