Are medicines, surgical items, plants, stents and other consumables considered as a Composite Supply?

Last updated: 18 August 2021
Quick Summary
This ruling clarifies whether medicines, surgical items, plants, stents, and similar consumables constitute a composite supply under GST. The Authority for Advance Ruling examined the nature of these items when supplied together to determine their tax treatment. The decision provides guidance on classifying such combined supplies for GST purposes.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act.

Citation :
KER/108/2021

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