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

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

Loader Loading…
EAD Logo Taking too long?

Reload Reload document
| Open Open in new tab