GST on Medicines, consumables & implants used while providing health care services to in-patients

In re M/s. Shifa Hospitals (GST AAR Tamilnadu) Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as “Composite Supply” and accordingly eligible for exemption under the category “Health Care Services?” Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311. Supply of health care services or inpatient services by the applic...