https://www.taxtmi.com/caselaws?id=438914 Medicines, consumables, and procedures supplied to inpatients during hospital treatment were treated as a composite supply because they were naturally bundled with admission, diagnosis, nursing care, monitoring, and discharge in one integrated course of treatment. As the principal supply was health care services, the entire bundle took the character of health care under SAC 999311 and was exempt under entry 74(a) of Notification No. 12/2017-Central Tax (Rate). The hospital was treated as a clinical establishment, and the inpatient supplies were not regarded as separate taxable supplies in the ordinary course of business. en-us Tue, 25 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438914 Medicines, consumables, and procedures supplied to inpatients during hospital treatment were treated as a composite supply because they were naturally bundled with admission, diagnosis, nursing care, monitoring, and discharge in one integrated course of treatment. As the principal supply was health care services, the entire bundle took the character of health care under SAC 999311 and was exempt under entry 74(a) of Notification No. 12/2017-Central Tax (Rate). The hospital was treated as a clinical establishment, and the inpatient supplies were not regarded as separate taxable supplies in the ordinary course of business. Case-Laws GST Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438914