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GST - Highlights / Catch Notes

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

Case Laws     GST

August 23, 2022

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

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