https://www.taxtmi.com/caselaws?id=426682 The Tamil Nadu AAR ruled on healthcare services exemption under GST. For in-patients, supply of medicines, drugs, and surgical goods during treatment constitutes composite supply of healthcare services and is exempt under Notification 12/2017-CT(rate) until 17.07.2022, thereafter exempt only for rooms not exceeding Rs. 5000/- per day. For out-patients, medicine supply by hospital pharmacy is not naturally bundled with consultation services, hence taxable as individual supply. Implants fitted surgically are exempt as composite supply, while mobility aids and prosthetics are taxable as individual supplies being capable of separate purchase. en-us Fri, 29 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426682 The Tamil Nadu AAR ruled on healthcare services exemption under GST. For in-patients, supply of medicines, drugs, and surgical goods during treatment constitutes composite supply of healthcare services and is exempt under Notification 12/2017-CT(rate) until 17.07.2022, thereafter exempt only for rooms not exceeding Rs. 5000/- per day. For out-patients, medicine supply by hospital pharmacy is not naturally bundled with consultation services, hence taxable as individual supply. Implants fitted surgically are exempt as composite supply, while mobility aids and prosthetics are taxable as individual supplies being capable of separate purchase. Case-Laws GST Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426682