https://www.taxtmi.com/caselaws?id=387703 The supply of medicines, consumables, and implants to in-patients by a multispecialty tertiary care hospital is classified as a composite supply of Inpatient Services under SAC 999311, exempt from CGST and SGST. The hospital is not eligible for Input Tax Credit (ITC) on input services exclusively used for providing exempt services to in-patients. For input services used for both exempt and taxable supplies, eligibility for ITC is determined by Rule 42 of the CGST Rules 2017 and TNSGST Rules, along with Section 17(2) of CGST/TNGST Act 2017. en-us Thu, 26 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387703 The supply of medicines, consumables, and implants to in-patients by a multispecialty tertiary care hospital is classified as a composite supply of Inpatient Services under SAC 999311, exempt from CGST and SGST. The hospital is not eligible for Input Tax Credit (ITC) on input services exclusively used for providing exempt services to in-patients. For input services used for both exempt and taxable supplies, eligibility for ITC is determined by Rule 42 of the CGST Rules 2017 and TNSGST Rules, along with Section 17(2) of CGST/TNGST Act 2017. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387703