GST Exemption Allowed as Medicines to Inpatients Treated as Composite Healthcare Supply

In re Dr. Kamakshi Memorial Hospital Private Limited (GST AAR Tamil Nadu) The case concerns an application filed before the Authority for Advance Ruling (AAR), Tamil Nadu, by a multi-speciality hospital providing healthcare services, including in-patient and out-patient treatment, diagnostics, surgeries, and allied services. The applicant sought clarification on whether the supply of medicines and consumables to in-patients through its in-house pharmacy forms part of a “composite supply of healthcare services” and qualifies for GST exemption under Notification No. 12/2017 – Central Tax (...