No GST on medicines, consumables etc provided during treatment

In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘hea...