Supply of medicine / surgical items to inpatients for diagnosis or treatment eligible for GST exemption

In re M/s Kindorama Healthcare Pvt. Ltd. (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING ,KERALA M/s. Kindorama Healthcare Private Limited renders medical services with experienced professionals like, doctors, nursing staff, lab technicians etc. They have categorised the patients as in-patient and out-patie...