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

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 exemption under Entry 7...