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
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