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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Classification of supply - Composite supply or not - supply of ...


Hospital Pharmacy Supplies to Outpatients Taxable, Not Part of Healthcare Services Composite Supply Under GST Rules.

July 27, 2019

Case Laws     GST     AAR

Classification of supply - Composite supply or not - supply of healthcare treatment - sale to out-patients by the pharmacy located in the hospital is not covered under the ambit of health care services. Hence, such supply of medicine and allied goods are taxable.

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