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TMI Blog2019 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... and other surgical goods from its pharmacy to in-patients are in the course of providing health care services 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'. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients? - HELD THAT:- The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable. Whether the applicant is liable to pay GST on supply of inciden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service or each service and supply of goods is to be treated as individual transactions. Hence the applicant requested advance ruling on the following: Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients? Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to outpatients? Whether the applicant is liable to pay GST on supply of incidental services as ' X-ray, Clinical laboratory etc rendered as part of health care service? Whether the applicant is liable to pay GST on supply of Implants and art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment to the patients would be part of 'composite supply' of health care services vide classification 9993, Composite supply would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The applicant provides more than two taxable supplies such as medicines, implants, consumables etc. as part of the health care treatment to the patients. Supplies of these services are part and parcel of the treatment and they are essentially required to provide health care services. Each item comes under di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spital. The nature of the various services in a bundle of services will help in determining whether the services are bundled in the ordinary course of business, ff the nature of services is such that one of the services is the main service and other services combined with such service are in the nature of Incidental or ancillary services which help in better utility of main service. Hence the medicines, implants, room provided on rent, dietary food advised by nutritionists etc used in the course of providing health care services to the patients admitted for diagnosis or treatment in the hospital or clinical establishment is undoubtedly naturally bundled in the ordinary course of business. The patients are expected to receive health care ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t rate of tax. This authority has already given a Ruling in the case of M/s. KIMS Healthcare Management Ltd = 2018 (11) TMI 281 - AUTHORITY FOR ADVANCE RULINGS, KERALA , M/s. Rajagiri Healthcare and Education Trust = 2018 (11) TMI 278 - AUTHORITY FOR ADVANCE RULINGS, KERALA , M/s. Ernakulam Medical Centre Pvt Ltd = 2018 (10) TMI 511 - AUTHORITY FOR ADVANCE RULINGS, KERALA , M/s. Kinder Women Hospital and Fertility Centre Pvt Ltd = 2019 (5) TMI 905 - AUTHORITY FOR ADVANCE RULINGS, KERALA , M/s. Kindorama Healthcare Private Ltd = 2019 (5) TMI 960 - AUTHORITY FOR ADVANCE RULINGS, KERALA , Starcare Hospital Kozhikode Private Ltd etc = 2019 (5) TMI 901 - AUTHORITY FOR ADVANCE RULINGS, KERALA to the effect that the supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to case basis considering the facts and circumstances of each case. Hence a genera! ruling regarding the nature or taxability of such supplies cannot be issued. In,view of the observations stated above, the following rulings are issued: Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients? The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services 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 heal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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