https://www.taxtmi.com/highlights?id=92455 AAR held that consultation services and medicines dispensed to out-patients constitute distinct taxable supplies rather than a composite supply; medicines and consumables prescribed to out-patients are independent of the exempt health-care service and therefore subject to GST, whereas supplies integral to treatment of in-patients (including pharmacy-issued medicines and prescribed food) form part of the exempt composite health-care supply. Consequently, supplies to out-patients must be treated and invoiced as separate taxable supplies from the professional medical service, and are not subsumed under the exemption applicable to in-patient care. en-us Fri, 12 Sep 2025 08:45:31 +0530 Fri, 12 Sep 2025 08:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92455 AAR held that consultation services and medicines dispensed to out-patients constitute distinct taxable supplies rather than a composite supply; medicines and consumables prescribed to out-patients are independent of the exempt health-care service and therefore subject to GST, whereas supplies integral to treatment of in-patients (including pharmacy-issued medicines and prescribed food) form part of the exempt composite health-care supply. Consequently, supplies to out-patients must be treated and invoiced as separate taxable supplies from the professional medical service, and are not subsumed under the exemption applicable to in-patient care. Highlights GST Fri, 12 Sep 2025 08:45:31 +0530 https://www.taxtmi.com/highlights?id=92455