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.
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Refer Also GST Exemption : Free Study Material