GST not leviable on supply of medicines and food to in-patients in the course of providing healthcare services
Last updated: 23 February 2024
Court :
Karnataka AAR
Brief :
The Karnataka AAR in the case of In Re. M/s. Spandana Rehabilitation Research and Training Centre Private Limited [KAR ADRG 06/2024 dated January 29, 2024] held that GST is not leviable on supply of medicines and food to in-patients in the course of providing health care services as the aforesaid ancillary services would fall within the purview of composite supply of healthcare service which is exempt as per Entry bearing Sl. No. 74(a) of Notification No. 12/2017- Central Tax-(Rate) dated June 28, 2017 ("the Exemption Notification").
Citation :
KAR ADRG 06/2024 dated January 29, 2024
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Bimal Jain
Published in GST
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