https://www.taxtmi.com/caselaws?id=786569 Supplies of medicines, consumables, implants and medical items provided to admitted patients form a composite supply with the principal healthcare service and are exempt under Entry No. 74 of Notification No. 12/2017 Central Tax (Rate) because they are dispensed exclusively as part of integrated inpatient treatment with consolidated billing. By contrast, consultation services for outpatients are exempt as healthcare services, but goods supplied to outpatients do not qualify as part of the exempt composite supply where dispensing is not exclusive or integral and may be procured independently; such outpatient supplies are taxable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786569 Supplies of medicines, consumables, implants and medical items provided to admitted patients form a composite supply with the principal healthcare service and are exempt under Entry No. 74 of Notification No. 12/2017 Central Tax (Rate) because they are dispensed exclusively as part of integrated inpatient treatment with consolidated billing. By contrast, consultation services for outpatients are exempt as healthcare services, but goods supplied to outpatients do not qualify as part of the exempt composite supply where dispensing is not exclusive or integral and may be procured independently; such outpatient supplies are taxable. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786569