GST under health care services on medicines, consumables, surgical items

In re M/s. Kinder Womens Hospital and Fertility Centre Private Limited (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA M/s. Kinder Womens Hospital and Fertility Centre private Limited is providing superlative health care to women in Kerala. They render healthcare services categorizing the patients a...