Consultation for outpatients exempt from GST but medicines taxable: AAR Tamilnadu

In re Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund (GST AAR Tamilnadu) An Advance Ruling Authority in Tamil Nadu has clarified the Goods and Services Tax (GST) implications for a charitable hospital providing services to outpatients. The ruling was sought by Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, a charitable trust-run hospital. The hospital provides healthcare to both inpatients and outpatients and has an on-site pharmacy that exclusively dispenses medicines based on prescriptions from its own doctors. The trust argued that the consultati...