Supply of Medicines as Composite In-Patient Healthcare Service Exempt from GST

In re Maha Critical Speciality Division (AAR Tamilnadu) The Tamil Nadu Authority for Advance Ruling (AAR) in the case of M/s. Maha Critical Speciality Division addressed whether the supply of medicines and consumables by a hospital’s pharmacy to its in-patients constitutes a composite supply of healthcare services and is therefore exempt from Goods and Services Tax (GST). The applicant, a clinical establishment providing various healthcare services, sought clarity on the GST treatment of medicines and consumables supplied to both in-patients and out-patients through their in-house pharma...