Supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as ‘Composite Supply’ and eligible for exemption under category health care services under SL. No.74 of Notification No.12/2017-CT(R) dated 28-6-2017
AUTHORITY FOR ADVANCE RULINGS, KERALA
Starcare Hospital Kozhikode (P.) Ltd., In re
ADVANCE RULING NO. KER/49/2019
APRIL 12, 2019
Naveen Raj Purohit for the Applicant.
Refer Ruling Click here
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