https://www.taxtmi.com/caselaws?id=774469 The AAR Kerala ruled that medicines, implants and supplies to inpatients are exempt from GST under Serial No. 74 of Notification 12/2017 when naturally bundled with healthcare services. However, without specific details of "other required supplies," case-by-case determination is required. For outpatients, when medicines and allied items are separately invoiced from procedural charges, each supply attracts individual GST rates based on their respective classifications rather than exemption. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774469 The AAR Kerala ruled that medicines, implants and supplies to inpatients are exempt from GST under Serial No. 74 of Notification 12/2017 when naturally bundled with healthcare services. However, without specific details of "other required supplies," case-by-case determination is required. For outpatients, when medicines and allied items are separately invoiced from procedural charges, each supply attracts individual GST rates based on their respective classifications rather than exemption. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774469