GST on Medicines & Supplies for Inpatients & Outpatients: Kerala AAR Clarifies

In re Amala Cancer Hospital Society (GST AAR Kerala) The Goods and Services Tax (GST) Authority for Advance Rulings (AAR) in Kerala has provided clarification regarding GST applicability on various services and supplies offered by Amala Cancer Hospital Society, a multi-specialty hospital. The hospital sought an advance ruling on the taxability of medicines, implants, and other supplies to both inpatients and outpatients under different billing scenarios, including packaged treatments and itemized billing. The AAR’s ruling highlighted that “healthcare services” are generally e...