https://www.taxtmi.com/caselaws?id=376736 Supply of medicines and allied items through a hospital pharmacy to outpatients was not treated as part of a composite health care service under GST. The AAAR distinguished inpatient treatment, where medicines form part of a bundled treatment package under continuous medical supervision, from outpatient transactions, where consultation and medicines were separately billed and the patient remained free to buy medicines elsewhere. Because the outpatient supply was not naturally bundled with health care services, exemption under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate) did not apply. The supply was therefore taxable. en-us Fri, 14 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376736 Supply of medicines and allied items through a hospital pharmacy to outpatients was not treated as part of a composite health care service under GST. The AAAR distinguished inpatient treatment, where medicines form part of a bundled treatment package under continuous medical supervision, from outpatient transactions, where consultation and medicines were separately billed and the patient remained free to buy medicines elsewhere. Because the outpatient supply was not naturally bundled with health care services, exemption under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate) did not apply. The supply was therefore taxable. Case-Laws GST Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376736