Kerala AAR Clarifies GST on Medicines & Implants Supplied to Inpatients & Outpatients

In re Believers Church India (GST AAR Kerala) In the matter of Believers Church India, the Kerala Authority for Advance Ruling (AAR) examined the applicability of GST on the supply of medicines, implants, and consumables provided by the hospital to patients, both admitted and non-admitted. Believers Church India, a charitable trust operating a multi-specialty hospital, submitted that such supplies—whether under fixed packages or charged separately—should be treated as part of a composite supply of health care services, which are exempt from GST under Entry No. 74 of Notification No. 12/201...