https://www.taxtmi.com/caselaws?id=424848 The AAR Tamil Nadu ruled on the classification of medicine and consumables supply by hospital pharmacy units. For in-patients, the supply of medicines and consumables during admission until discharge constitutes a composite supply of healthcare services under SAC 999311, qualifying for exemption under Notification 12/2017-CT(Rate). The services are naturally bundled as healthcare cannot be provided without medicines during treatment. However, for out-patients, medicine supply by hospital pharmacy is treated as individual taxable supply, not composite healthcare service, as consultation and medicine supply are not inextricably linked for outpatients who only visit for consultation and advice. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424848 The AAR Tamil Nadu ruled on the classification of medicine and consumables supply by hospital pharmacy units. For in-patients, the supply of medicines and consumables during admission until discharge constitutes a composite supply of healthcare services under SAC 999311, qualifying for exemption under Notification 12/2017-CT(Rate). The services are naturally bundled as healthcare cannot be provided without medicines during treatment. However, for out-patients, medicine supply by hospital pharmacy is treated as individual taxable supply, not composite healthcare service, as consultation and medicine supply are not inextricably linked for outpatients who only visit for consultation and advice. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424848