9911796707
TMI Blog2019 (5) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to the hospital for the required treatments / admitted for the day procedure such as IVF. IVF patients are offered a consolidated package including the value of consumables / medicines etc, incidental and forming part of the health care services provided. The inpatients are provided with facilities for accommodation, medicines, consumables, implants, dietary foods including surgical procedures required for the treatment As per Service Classification Code 9993, healthcare services by a clinical establishment, an authorized medical practitioner or paramedics have been exempted from tax. Accordingly, the applicant has requested advance ruling on the following: Applicant requested advance ruling on the following: Whether the supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to health care services rendered in the hospital. The medicines, consumables and surgical items used in the course of providing health care services to the in-patients / patients who undergo day procedure such as IVF, admitted for diagnosis or treatment in the hospital or clinical establishment are naturally bundled in ordinary course of business. Without administering the medicines and use of the consumables or surgical items, appropriate health care service cannot be bundled, thereby exposing the in-patients to fatality. Being a composite supply, treatment is the principal supply which is predominant and the room-rent / medicines / consumables / surgical items / items such as needles, reagents etc. used in laboratory, provided to in-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lement of a composite supply and to which any other supply forming part of that composite supply is ancillary. The provision of services of supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments is a composite supply as defined in Section 2 (30) of the CGST Act, 2017 and accordingly tax liability has to be determined in accordance with Section 8 of the CGST Act, 2017. In this case the provision of health care services being the principal supply and the other supplies being dependent on the provision of health care services can on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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