https://www.taxtmi.com/caselaws?id=368545 Medicines and allied items supplied by a hospital pharmacy to in-patients were treated as part of a composite health care service because they are provided during continuous medical supervision and remain integral to treatment until discharge; they are therefore not separately taxable. Medicines and allied items supplied to out-patients were treated differently because the prescription is advisory, the patient may procure goods elsewhere, and the pharmacy supply is an independent supply of goods rather than exempt health care service; such supplies are taxable. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368545 Medicines and allied items supplied by a hospital pharmacy to in-patients were treated as part of a composite health care service because they are provided during continuous medical supervision and remain integral to treatment until discharge; they are therefore not separately taxable. Medicines and allied items supplied to out-patients were treated differently because the prescription is advisory, the patient may procure goods elsewhere, and the pharmacy supply is an independent supply of goods rather than exempt health care service; such supplies are taxable. Case-Laws GST Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368545