https://www.taxtmi.com/caselaws?id=387905 The Multi Speciality Hospital is not liable to pay GST on the supply of medicines, drugs, and surgical goods to inpatients as it falls under the exemption category of "health care services." However, the supply of these items to outpatients is taxable under GST. Incidental services like X-ray and Clinical laboratory services are exempt from GST, while the supply of implants and artificial limbs during treatment is also exempt as part of health care services. The ruling aligns with previous judgments, clarifying the GST liability of Multi Speciality Hospitals for different services and goods provided to patients. en-us Thu, 05 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387905 The Multi Speciality Hospital is not liable to pay GST on the supply of medicines, drugs, and surgical goods to inpatients as it falls under the exemption category of "health care services." However, the supply of these items to outpatients is taxable under GST. Incidental services like X-ray and Clinical laboratory services are exempt from GST, while the supply of implants and artificial limbs during treatment is also exempt as part of health care services. The ruling aligns with previous judgments, clarifying the GST liability of Multi Speciality Hospitals for different services and goods provided to patients. Case-Laws GST Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387905