No GST on Composite supply where principal supply is health care service which is exempted

In re ST. Thomas Hospital (GST AAR Kerala)

Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act.

1. Whether the medicines, surgical items, implants, stents and other con-sumables used in the course of providing health care services to inpatients ad­mitted to th

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