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In-Patient Hospital Charges is Composite Supply Due to Integrated Medical Care: AAR Maharashtra
Case Law Details
- Case Name
- In re Laxmi Health Care Center & ICCU (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Laxmi Health Care Center & ICCU (GST AAR Maharashtra)
The application before the Authority for Advance Ruling, Maharashtra, was filed by a partnership firm operating as a nursing home under the Maharashtra Nursing Home Registration Act, 1949. The applicant sought clarity on the GST treatment of various charges recovered from in-patients, including pathological and radiological tests, bed charges, medicines, and other consumables, when billed under a single invoice during the course of medical treatment. The applicant also sought confirmation on eligibility for exempt...



