No GST on medicines supplied to in-patients during Treatment: AAR

By | May 16, 2019
(Last Updated On: May 16, 2019)

 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

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AUTHORITY FOR ADVANCE RULINGS, KERALA

Starcare Hospital Kozhikode (P.) Ltd., In re

S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/49/2019

APRIL  12, 2019

Naveen Raj Purohit for the Applicant.

Refer Ruling Click here 

Also Refer

GST Composite Supply and Mixed Supply : Free Study Material

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