Tag Archives: Laxmi Health Care Centre & ICCU

In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000

By | August 22, 2026

In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000 Issue Whether room rent, diagnostic tests, medicines, consumables, and food provided to in-patients form a composite supply of healthcare services, and whether such bundled services are exempt from GST under Section 8 and Section 11 of the CGST/MGST Act, 2017. Facts Business… Read More »