https://www.taxtmi.com/caselaws?id=409701 The ruling determined that for inpatients, the supply of medicines, implants, and supplies under a healthcare package is exempt from GST. If medicines and supplies are billed separately, they attract GST. Each supply without a package is individually liable to GST. Regarding outpatients, services like dialysis and minor surgeries are exempt from GST, while medicines issued for home consumption are subject to GST at applicable rates. Adjustments for returned or replaced items can be made through credit notes as per the CGST Act and Rules. en-us Sun, 30 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409701 The ruling determined that for inpatients, the supply of medicines, implants, and supplies under a healthcare package is exempt from GST. If medicines and supplies are billed separately, they attract GST. Each supply without a package is individually liable to GST. Regarding outpatients, services like dialysis and minor surgeries are exempt from GST, while medicines issued for home consumption are subject to GST at applicable rates. Adjustments for returned or replaced items can be made through credit notes as per the CGST Act and Rules. Case-Laws GST Sun, 30 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409701