GST on medicines, consumables & implants used in treatment with allied services

In re Shalby Limited (GST AAR Gujarat)

Question: Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be considered as ‘Composite Supply and accordingly eligible for exemption under the category HEALTH CARE SERVICES ?

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