https://www.taxtmi.com/caselaws?id=369935 Medicines, consumables and implants supplied to in-patients during diagnosis or treatment were treated as part of a composite supply of health care services. The ruling applied the principle that in-patient care ordinarily includes such items as naturally bundled and indispensable components of treatment, so they do not acquire an independent taxable character when supplied in conjunction with the principal health care service. As a result, the bundled supply follows the GST exemption applicable to health care services. Supplies not forming part of such integrated in-patient care may be taxed separately. en-us Sat, 06 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369935 Medicines, consumables and implants supplied to in-patients during diagnosis or treatment were treated as part of a composite supply of health care services. The ruling applied the principle that in-patient care ordinarily includes such items as naturally bundled and indispensable components of treatment, so they do not acquire an independent taxable character when supplied in conjunction with the principal health care service. As a result, the bundled supply follows the GST exemption applicable to health care services. Supplies not forming part of such integrated in-patient care may be taxed separately. Case-Laws GST Sat, 06 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369935