https://www.taxtmi.com/caselaws?id=788538 Medicines and consumables supplied by a hospital pharmacy to in-patients during diagnosis and treatment are treated as part of the composite supply of healthcare services. The hospital service is the principal supply, and the associated pharmaceutical and consumable items are naturally bundled and supplied in the ordinary course of inpatient care. As a composite supply under section 2(30) of the CGST Act, the tax treatment follows the principal exempt supply under Entry 74 of Notification No. 12/2017-Central Tax (Rate) read with section 8(a). Accordingly, such inpatient pharmacy supplies are exempt when provided as integral components of hospital treatment. en-us Mon, 09 Feb 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788538 Medicines and consumables supplied by a hospital pharmacy to in-patients during diagnosis and treatment are treated as part of the composite supply of healthcare services. The hospital service is the principal supply, and the associated pharmaceutical and consumable items are naturally bundled and supplied in the ordinary course of inpatient care. As a composite supply under section 2(30) of the CGST Act, the tax treatment follows the principal exempt supply under Entry 74 of Notification No. 12/2017-Central Tax (Rate) read with section 8(a). Accordingly, such inpatient pharmacy supplies are exempt when provided as integral components of hospital treatment. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788538