Medicines supplied by hospital pharmacy to out-patients is taxable

The Authority for Advance Ruling, Kerala ruled that for goods and services tax (GST) purposes, medicines and related items provided on an in-patient basis by a hospital through its pharmacy were provided as part of the composite supply of health care treatment and were not taxable.

However, the supply of medicines and items provided on an out-patient basis was taxable.

Ernakulam Medical Center Pvt Ltd

KER/16/2018 Dated 19.09.2018  

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Read an October 2018 report of KPMG

Refer Other GST Judgments