In the case of Shal by Limited, AAR Gujarat held that the medicines, consumables and implants used in the course of providing l health care services to in-patients for diagnosis or treatment for patient opting with or without packages along with allied services i.e. (room rent/ food/ doctor fees Etc.) provided by hospital is a “Composite Supply”. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, as amended, is exempted from CGST as per Sl. No. 74 of the above notification.
To download the order, Please
[embeddoc url=”http://gstcouncil.gov.in/sites/default/files/ruling-new/GUJ_AAR_11_2021_SL_20.01.2021.pdf” download=”all”]