https://www.taxtmi.com/caselaws?id=774126 The AAR Kerala ruled on GST exemption for medicines and medical supplies to patients. For inpatients, medicines naturally bundled with healthcare services qualify as composite supply and are exempt from GST. For outpatients receiving treatment within the hospital (dialysis, chemotherapy, minor surgeries), supplies bundled with healthcare services are exempt. However, medicines prescribed for home consumption and follow-up care are not naturally bundled with healthcare services and remain taxable. The exemption depends on whether supplies constitute a composite supply of healthcare services, not on inpatient/outpatient distinction. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774126 The AAR Kerala ruled on GST exemption for medicines and medical supplies to patients. For inpatients, medicines naturally bundled with healthcare services qualify as composite supply and are exempt from GST. For outpatients receiving treatment within the hospital (dialysis, chemotherapy, minor surgeries), supplies bundled with healthcare services are exempt. However, medicines prescribed for home consumption and follow-up care are not naturally bundled with healthcare services and remain taxable. The exemption depends on whether supplies constitute a composite supply of healthcare services, not on inpatient/outpatient distinction. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774126