GST Tax liability on medicines supplied to in-patients through pharmacy

In re CMC Vellore Association (GST AAR Tamil Nadu) 1. Tax liability on medicines supplied to in-patients through pharmacy Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare Service. 2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of...