Case Law Details
Case Name : In re M/s. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re M/S. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)
1. Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311.
2. Supply of health care services or inpatient services by the applicant as defined in Para 2(zg) of Notification no 12/2017-C.T. (rate) dated 28.06.2017 as amended and Notification No.II (2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended is exempted from CGST and SGST as per SI No 74 of the above notifications...
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I have appeared for the above advance ruling of Royal Care Hospitals (P) Ltd before AAR, Chennai and got the exemption for them. By K Rengaraj, advocate and GST consultant, Coimbatore 24 (M) 9244219688