https://www.taxtmi.com/caselaws?id=383635 The case involved the taxability of supplies provided by a hospital to in-patients and out-patients. The Authority for Advance Ruling (AAR) determined that the supply of medicines, surgical items, implants, consumables, and other allied items, as well as food and room on rent to in-patients, constitutes a composite supply of health care treatment and is exempt from CGST/SGST. However, the supplies to out-patients were deemed not part of a composite supply of health care treatment and therefore taxable under CGST/SGST. en-us Tue, 21 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383635 The case involved the taxability of supplies provided by a hospital to in-patients and out-patients. The Authority for Advance Ruling (AAR) determined that the supply of medicines, surgical items, implants, consumables, and other allied items, as well as food and room on rent to in-patients, constitutes a composite supply of health care treatment and is exempt from CGST/SGST. However, the supplies to out-patients were deemed not part of a composite supply of health care treatment and therefore taxable under CGST/SGST. Case-Laws GST Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383635