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GST on supply of medicine, implants during treatment to admitted & Non-admitted patients

Case Law Details

Case Name
In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala)
Date of Judgement/Order
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In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala) Whether GST is leviable on the value of supply of medicine, implants and other supplies issued to our patients during the course of treatment: 1. Who are admitted as inpatients in the following situations? 1.1. In the case where a package is offered to patient which covers the treatment, required medicines, required supplies etc for a consolidated amount. This amount was prefixed by the hospital with respect to treatment of a particular disease or surgery and charged to patient irrespective of the type and quantit...
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