GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

In re M/s. Baby Memorial Hospital Ltd. (GST AAR Kerala)

1. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients?

The supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing health care services which are naturally bundled and are provided in conjunction with each other, would be considered as ‘”Composite Supply” and eligible for exemption under the category “health care services’.

2. Whether the applicant, a Multi Speciality Hospital is liable to pay GST an supply of medicines, drugs and other surgical goods from its pharmacy to outpatients?

The supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients as part of health care services is a taxable supply of goods and thereby GST is applicable.

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