No GST on Composite Supply of Medicines & Procedures for Inpatients in Hospitals

In re Innovations Medi research Private Limited (AAR Rajasthan) AAR Rajasthan addresses two key questions regarding the composite supply of medicines and procedures for inpatients in hospitals. Firstly, it determines whether such supply qualifies as a composite supply. The ruling confirms that it does, considering the nature of various services bundled in the ordinary course of business. Secondly, the ruling examines whether the principal supply, i.e., healthcare services falling under SAC 999311, is exempted under SI. No. 74 of notification no. 12/2017 CGST Rate dated 28-06-2017. Referring to...