https://www.taxtmi.com/caselaws?id=405219 Medicines, surgical items, implants, consumables, allied items, food and room rent supplied to in-patients were treated as naturally bundled with diagnosis, treatment, nursing care and other hospital services, so the inpatient package was a composite supply with health care service as the principal supply and was exempt from GST. Occupational health check-up services, ambulance facility and allied medical services supplied to business entities for employees were held to be different from diagnosis or treatment of a patient; because they were provided for corporate purposes rather than as health care to a patient, they did not fall within the exemption and were taxable. en-us Wed, 30 Dec 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405219 Medicines, surgical items, implants, consumables, allied items, food and room rent supplied to in-patients were treated as naturally bundled with diagnosis, treatment, nursing care and other hospital services, so the inpatient package was a composite supply with health care service as the principal supply and was exempt from GST. Occupational health check-up services, ambulance facility and allied medical services supplied to business entities for employees were held to be different from diagnosis or treatment of a patient; because they were provided for corporate purposes rather than as health care to a patient, they did not fall within the exemption and were taxable. Case-Laws GST Wed, 30 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405219