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

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/11/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/51)
Date: 20.01.2021

Name and address of the
applicant
: M/s Shalby Limited,
Shalby Hospital, Opp Karnavati Club,
S.G. Highway, Ahmedabad-380015.

GSTIN of the applicant : 24AAICS5593B1ZC

Date of application : 02.12.2020

Clause(s) of Section 97(2) of
CGST/GGST Act, 2017, under
which the question(s) raised.
: (a) classification of any goods or services
or both;
(e) determination of the liability to pay tax
on any goods or services or both.

Date of Personal Hearing : 23.12.2020

Present for the applicant : Shri Manan Shah CA and Viral Shah -
Manager

B R I E F FA C T S:

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.

2. M/s. Shalby Limited, established by Dr. Vikram I. Shah in 1994 inAhmedabad, Gujarat, operates a chain of multispecialty hospitals across India,holding an aggregate bed capacity of over 2000 hospital beds. Shalby’s recognitionas a multispecialty tertiary hospital chain in the Indian healthcare industry wasenvisioned by its founder Dr. Vikram Shah - CMD, who has been felicitated by Ethicon India for the development of the ‘OS Needle’.

3. The applicant submitted that they strive to provide quality healthcare to thepeople across the globe by inventing, adapting and imbibing world’s best technologies and innovations. ‘Catering total health care under one roof at mostaffordable costs’ has been their motto, which has helped them establish a chain of multispecialty hospitals and vibrant OPD centers across India and the world.

4. The applicant submitted that they are one of India’s leading Multi-specialty,corporate healthcare providers having presence across Central and Western part ofIndia. They are in forefront of providing pioneering, qualitative medical services at  affordable costs within its home base - Gujarat and have full- fledged hospitals at Ahmedabad, Surat and Vapi.

5. The applicant submitted that they are NABH accredited hospital providing quality care to the patients. They provide highest standard of clinical skills and nursing care across an extensive range of specialties and attract world-class doctors  and surgeons from the leading hospitals. Delivering a wide-ranging array of medical services, offer inpatient, outpatient, day care treatment, Surgery, emergency & trauma care in the surroundings. There are various specialty and super-specialty departments within the hospital. All these departments run daily. At any given time of the day, the patient can meet the specialist doctor and seek advice. The doctors are eminent practitioners who have a standing with the community.

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