https://www.taxtmi.com/caselaws?id=778241 AAR held that consultation and medicines supplied to out-patients do not constitute a composite supply; medicines/consumables dispensed to out-patients are independent, taxable supplies (not covered by the exempt healthcare composite) because out-patients may procure medicines elsewhere. By contrast, medicines/food issued to in-patients form part of the composite health-care supply and are covered by the exemption. Therefore supplies to out-patients must be treated and taxed separately (allowing separate invoicing), whereas in-patient supplies remain bundled with the healthcare service. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 17:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778241 AAR held that consultation and medicines supplied to out-patients do not constitute a composite supply; medicines/consumables dispensed to out-patients are independent, taxable supplies (not covered by the exempt healthcare composite) because out-patients may procure medicines elsewhere. By contrast, medicines/food issued to in-patients form part of the composite health-care supply and are covered by the exemption. Therefore supplies to out-patients must be treated and taxed separately (allowing separate invoicing), whereas in-patient supplies remain bundled with the healthcare service. Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778241