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In-Patient Hospital Charges is Composite Supply Due to Integrated Medical Care: AAR Maharashtra

Case Law Details

Case Name
In re Laxmi Health Care Center & ICCU (GST AAR Maharashtra)
Date of Judgement/Order
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Advertisement In re Laxmi Health Care Center & ICCU (GST AAR Maharashtra) The application before the Authority for Advance Ruling, Maharashtra, was filed by a partnership firm operating as a nursing home under the Maharashtra Nursing Home Registration Act, 1949. The applicant sought clarity on the GST treatment of various charges recovered from in-patients, including pathological and radiological tests, bed charges, medicines, and other consumables, when billed under a single invoice during the course of medical treatment. The applicant also sought confirmation on eligibility for exempt...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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