https://www.taxtmi.com/caselaws?id=460159 AAR Karnataka ruled that medicines, drugs, consumables, and food supplied to in-patients during hospital treatment constitute composite supply of healthcare services and qualify for GST exemption under Notification 12/2017-Central Tax (Rate), subject to room charges not exceeding Rs. 5000 per day. Money retained by the hospital is also exempt from GST as it forms part of healthcare services. However, fees collected for practical training of nurses and psychologists do not qualify as healthcare services and are not exempt from GST. en-us Mon, 29 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460159 AAR Karnataka ruled that medicines, drugs, consumables, and food supplied to in-patients during hospital treatment constitute composite supply of healthcare services and qualify for GST exemption under Notification 12/2017-Central Tax (Rate), subject to room charges not exceeding Rs. 5000 per day. Money retained by the hospital is also exempt from GST as it forms part of healthcare services. However, fees collected for practical training of nurses and psychologists do not qualify as healthcare services and are not exempt from GST. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460159