https://www.taxtmi.com/caselaws?id=380232 The court ruled that the provision of medicines, consumables, surgical items, etc., to in-patients and patients undergoing procedures like IVF constituted a "Composite Supply" eligible for tax exemption under the category of health care services. This decision was based on the concept of supplies naturally bundled in the ordinary course of business, with the principal supply of health care services to in-patients making the other supplies ancillary to the main service. The judgment affirmed exemption eligibility under the relevant notification and provisions of the CGST Act, 2017. en-us Fri, 12 Apr 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380232 The court ruled that the provision of medicines, consumables, surgical items, etc., to in-patients and patients undergoing procedures like IVF constituted a "Composite Supply" eligible for tax exemption under the category of health care services. This decision was based on the concept of supplies naturally bundled in the ordinary course of business, with the principal supply of health care services to in-patients making the other supplies ancillary to the main service. The judgment affirmed exemption eligibility under the relevant notification and provisions of the CGST Act, 2017. Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380232