In Nagri Eye Research Foundation v. Union of India [R/Special Civil Application No. 7822 of 2021 decided on July 9, 2021] Nagri Eye Research Foundation (“the Petitioner”) filed an application for advance ruling to determine whether GST Registration would be required for Medical Store run by it as medical store would be providing medicines at a lower rate.

AAR, Gujarat- the Petitioner was required to obtain GST Registration for the medical store run by the Trust and that the medical store providing medicines at a lower rate amounted to supply of goods