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of AAR determined that medicines and consumables supplied to in-patients as part of healthcare services constitute a composite supply exempt from GST. The services, including medical, pharmaceutical, and paramedical interventions from admission to discharge, are classified under inpatient services. The hospital, as a clinical establishment providing healthcare under medical direction, qualifies for exemption under Notification No. 12/2017-CT(Rate). The supply of medicines and consumables to in-patients is naturally bundled with principal healthcare services and therefore considered a single composite supply, rendering the entire service tax-exempt. Notably, this exemption applies specifically to in-patient services and differs from out-patient medical supply treatments.
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