Supply of medicines & consumables to in-patients is exempt from GST being Composite Supply : 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 the course of providing healthcare services to in-patients and patients admitted for a day procedure such as IVF 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 the category ‘health care services’ under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

AUTHORITY FOR ADVANCE RULINGS, KERALA

Kindorama Healthcare (P.) Ltd., In reS.

ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER

ADVANCE RULING NO. KER/47/2019

APRIL  12, 2019 

Naveen Raj Purohit for the Applicant.

Download Ruling Click here

Refer Also GST Exemption : Free Study Material

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