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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Health care services - The stay for various treatments, supply ...


Health Care Services, Including Treatments and Supplies, Classified as Composite Supply for GST Exemption.

July 18, 2019

Case Laws     GST     AAR

Health care services - The stay for various treatments, 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 - To be considered as 'Composite Supply” and eligible for exemption under the category of 'health care services”.

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