Supply of medicines, food, room on rent etc. to in-patients is a composite supply of healthcare service
Last updated: 24 April 2021
Court :
AAR Gujarat
Brief :
The AAR Gujarat, in the matter of M/s Baroda Medicare (P.) Ltd., [Advance Ruling No. GUJ/GAAR/R/106 OF 2020 dated, December 30, 2020] has held that, the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room on rent, other services to the in-patients admitted to hospital for diagnosis, or medical treatment or procedures is part of composite supply of health care treatment service and is exempted under SI. No. 74 of the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ('Services Exemption Notification').
Citation :
Advance Ruling No. GUJ/GAAR/R/106 OF 2020 dated, December 30, 2020
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Bimal Jain
Published in GST
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