M/s. Krishna Institute of Medical Sciences Limited,

i)Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service?
ii) Whether administering of COVID-19 Vaccine by clinical establishments (Hospitals) qualify as “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017?
iii) Whether administering of COVID-19 vaccination by clinical establishment is exempt under GST Act?