https://www.taxtmi.com/caselaws?id=380173 The court ruled that the supply of medicines, consumables, and surgical items to in-patients in a hospital constitutes a "Composite Supply" eligible for exemption under health care services. These supplies were considered essential components of the treatment provided to in-patients, with the primary service being healthcare and the other items being ancillary. Therefore, the supplies were deemed eligible for exemption under the relevant notification, affirming that they are integral to health care services. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 12 Oct 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380173 The court ruled that the supply of medicines, consumables, and surgical items to in-patients in a hospital constitutes a "Composite Supply" eligible for exemption under health care services. These supplies were considered essential components of the treatment provided to in-patients, with the primary service being healthcare and the other items being ancillary. Therefore, the supplies were deemed eligible for exemption under the relevant notification, affirming that they are integral to health care services. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380173