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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Classification of supply - healthcare services - supply of ...

Case Laws     GST

June 12, 2023

Classification of supply - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - Principal supply i.e. healthcare service is predominant element of composite supply and other supplies such as room, medicines, implants, consumables and incidental or ancillary to predominant supply. These goods supplied to inpatients, component of composite supply, where principal supply i.e. healthcare services falling under SAC 999311, exempted from GST - AAR

 

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