Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Exemption from GST - Composite Supply or not - healthcare ...


Medicines and consumables supplied to in-patients are GST-exempt as "Composite Supply" of healthcare services.

August 23, 2022

Case Laws     GST     AAR

Exemption from GST - Composite Supply or not - healthcare services - the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Kumaran Medical Center for diagnosis or treatment during the patients admission in hospital till discharge is to be considered as “Composite Supply” of health care service under GST and consequently exemption from GST is available for such supplies. - AAR

View Source

 


 

You may also like:

  1. Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a...

  2. Classification of supply - composite supply of services or not - health care services - if composite amount is not charged from the patient. and if the cost of medicines...

  3. Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

  4. Liability of GST - Supply of Healthcare services - Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients...

  5. Classification of supply - Composite Supply of heath care services or not - The Supply of medicines and consumables used in the course of providing health care services...

  6. Classification of supply - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - Principal supply i.e....

  7. The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

  8. Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in...

  9. Exemption form GST - Healthcare services - medicines, consumables and implants used in the course of providing health care services to in-patients - The applicant is a...

  10. Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care...

  11. Classification of supply - The provision of services of supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room...

  12. 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...

  13. 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...

  14. Classification of supply - supply of medicines, consumables, surgical items etc, to in-patients - composite supply as defined in Section 2 (30) of the CGST Act, 2017 -...

  15. Classification of services - Health Care Services - The medicines, consumables and implants used in the course of providing health care services to in-patients for...

 

Quick Updates:Latest Updates