GST on Hospital Supplies: In-Patient Medicines and Food Exempt, Non-Patient Food Taxable Under Healthcare Services.

Liability of GST - medicines supplied to In-patients through pharmacy - the food supplied to in-patients is part of composite supply of health care and not separately taxable, whereas other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable - the same principle is applicable to the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. .....

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