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GST Exemption Allowed as Medicines to Inpatients Treated as Composite Healthcare Supply
Case Law Details
- Case Name
- In re Dr. Kamakshi Memorial Hospital Private Limited (GST AAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Dr. Kamakshi Memorial Hospital Private Limited (GST AAR Tamil Nadu)
The case concerns an application filed before the Authority for Advance Ruling (AAR), Tamil Nadu, by a multi-speciality hospital providing healthcare services, including in-patient and out-patient treatment, diagnostics, surgeries, and allied services. The applicant sought clarification on whether the supply of medicines and consumables to in-patients through its in-house pharmacy forms part of a “composite supply of healthcare services” and qualifies for GST exemption under Notification No. 12/2017 – Central Tax (...
