Medicines, Consumables and Implants used With or Without Packages along with Allied Services will be Considered as Composite Supply: AAR Gujarat [Read Judgement]

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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.

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  • Medicines, Consumables and Implants used With or Without Packages along with Allied Services will be Considered as Composite Supply: AAR Gujarat

  • In the case of Shalby 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.

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