Are medicines, consumables and implants used in the course of providing health care services considered as "Composite Supply"?

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Last updated: 23 April 2021
Quick Summary
This Advance Ruling from the Gujarat Authority for Advance Ruling addresses whether medicines, consumables, and implants provided by a hospital are classified as 'Composite Supply' under GST. The ruling examines the nature of these items in the context of healthcare services provided by a multi-specialty hospital chain. The decision clarifies the tax implications for such supplies within the healthcare sector.

Court :
Gujrat AAR

Brief :
M/s Shalby Limited, Shalby Hospital, Opp Karnavati Club, S.G. Highway,Ahmedabad-380015 having a GSTIN: 24AAICS5593B1ZC, has filed an applicationfor Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fees of Rs. 5,000/- each under the CGST Act and the GGST Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/11/2021

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