https://www.taxtmi.com/caselaws?id=369938 Medicines, consumables and implants supplied to in-patients during diagnosis or treatment form part of a composite supply where the principal supply is exempt health care service. In-patient care ordinarily comprises lodging, nursing, medicines, consumables, implants and dietary support as one naturally bundled treatment package in the ordinary course of business. Because the ancillary items merely support effective treatment and remain intrinsically integrated with the exempt principal service, they do not assume a separate tax character. The supply therefore takes the tax treatment of health care services and is exempt under the relevant notification. en-us Sat, 20 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369938 Medicines, consumables and implants supplied to in-patients during diagnosis or treatment form part of a composite supply where the principal supply is exempt health care service. In-patient care ordinarily comprises lodging, nursing, medicines, consumables, implants and dietary support as one naturally bundled treatment package in the ordinary course of business. Because the ancillary items merely support effective treatment and remain intrinsically integrated with the exempt principal service, they do not assume a separate tax character. The supply therefore takes the tax treatment of health care services and is exempt under the relevant notification. Case-Laws GST Sat, 20 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369938