GST Exemption on Food Supply to Inpatients: AAR Analysis

In re Bamapada Jana (GST AAR West Bangal) In the case of In re Bamapada Jana, the applicant sought an advance ruling on whether their catering services, involving food supply to inpatients at the Central Hospital of South Eastern Railway, qualify as exempt under GST Notification No. 12/2017. The applicant argued that food served to inpatients, as prescribed by medical officers, constitutes a composite supply of healthcare services, which is exempt from GST. Relying on contractual terms, the applicant emphasized that their role involves preparing and serving meals strictly adhering to the dieta...