GST exempt on medicines, surgical items supplied while providing health care services

In re M/s. Starcare Hospital Kozhikode Private Limited (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA M/s. Starcare Hospital Kozhikode Private Limited is rendering medical services with experienced professionals. They have categorized the patients as in-patient and out-patient for administrative c...