Classification of supply - The provision of services of supply ...

Healthcare Services Including Medicines and Consumables Classified as Composite Supply, Eligible for GST Exemption.

May 16, 2019

Case Laws     GST     AAR

Classification of supply - The provision of services of supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments is a composite supply and can be considered as services ancillary to the provision of health care services will be eligible for exemption

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