Inpatient Medicines Exempt from GST as Composite Healthcare Supply: AAR Tamilnadu

In re M/s. Rajarajeswari Hospitals Private Limited (GST AAR Tamilnadu) The applicant, a multi-specialty hospital registered under GST, sought an advance ruling on whether the supply of medicines, consumables, implants, and medical items to inpatients and outpatients forms part of exempt healthcare services under Entry No. 74 of Notification No. 12/2017–Central Tax (Rate). The hospital operates an in-house pharmacy under its own drug license, which is fully integrated with hospital operations and billing. Medicines and consumables are dispensed only to patients receiving treatment and not sol...