Tag Archives: Composite supply

NO GST on medicines, consumables & implants used in course of providing health care services :Tamil Nadu Authority of Advance Ruling

By | March 12, 2020
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Tamil Nadu Authority of Advance Ruling M/s. Royal Care Speciality Hospitals Ltd 1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and accordingly eligible for exemption under the category “Health Care Services?” 2.Whether ITC is eligible for… Read More »

Supply of medicines & consumables to in-patients is exempt from GST being Composite Supply : AAR

By | May 16, 2019
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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… Read More »

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

By | May 16, 2019
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 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… Read More »

GST on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

By | May 7, 2019
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Held   The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the… Read More »

Highest GST Rate on Mixed Supply of service to the students for lodging along with food : AAR

By | March 1, 2019
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Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST The Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a composite… Read More »

Composite supply -Section 2(27) of Revised Draft Model GST Law -New Concept

By | November 28, 2016
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Composite supply -Section 2(27) of Revised Draft Model GST Law Section 2(27) of Revised Draft Model GST Law [ Nov 2016] (27) “composite supply” means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction… Read More »