Medicines and consumables for in-patients exempt from GST, but training fees for nurses and psychologists are not exempt. https://www.taxtmi.com/highlights?id=74642 Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a composite supply of healthcare services, exempt from GST. However, GST is not exempt on fees collected for practical training imparted to nurses and psychologists, as this does not qualify as healthcare services under the GST laws. - AAR en-us Mon, 05 Feb 2024 19:15:32 +0530 Mon, 05 Feb 2024 19:15:32 +0530 TaxTMI RSS Generator Medicines and consumables for in-patients exempt from GST, but training fees for nurses and psychologists are not exempt. https://www.taxtmi.com/highlights?id=74642 Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a composite supply of healthcare services, exempt from GST. However, GST is not exempt on fees collected for practical training imparted to nurses and psychologists, as this does not qualify as healthcare services under the GST laws. - AAR Highlights GST Mon, 05 Feb 2024 19:15:32 +0530 https://www.taxtmi.com/highlights?id=74642