GST on Supply of Medicines & consumables to Out-patients admitted to hospital

In re Be Well Hospitals Private Limited (GST AAR Tamilnadu) Q1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST? A1. Supply of Medicines and consumables used in the course of providing health care services to in-patients admitted to the hospit...