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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

The supply of medicines, consumables and implants used in the ...

November 5, 2018

Case Laws     GST     AAR

The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment 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’.

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