GST on medicines, implants used while providing health care services

In re Alcon Resort Holdings Pvt. Ltd. (GST AAR Goa)

In the instant case, the applicant provides health care services by way of appropriate diagnosis, appropriate medicines as well as relevant consumables or implants as part of treatment under supervision of qualified doctors till discharge. Therefore, medicines, implants etc. used in the course of providing health care services to in­patients is undoubtedly naturally bundled in the ordinary course of business.

Hence, the stay for various treatments,

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