https://www.taxtmi.com/caselaws?id=791950 Inpatient medicines, consumables, room rent within the notified limit, nursing care and allied supplies are treated as a naturally bundled composite supply, with healthcare service as the principal supply, and are exempt. Medicines or other goods supplied to outpatients are not part of a continuous, supervised treatment bundle and therefore do not qualify for the healthcare exemption; they are taxable at the applicable GST rate. Room rent exceeding Rs. 5,000 per day per patient is expressly carved out from exemption and remains taxable, except for specified intensive care rooms. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791950 Inpatient medicines, consumables, room rent within the notified limit, nursing care and allied supplies are treated as a naturally bundled composite supply, with healthcare service as the principal supply, and are exempt. Medicines or other goods supplied to outpatients are not part of a continuous, supervised treatment bundle and therefore do not qualify for the healthcare exemption; they are taxable at the applicable GST rate. Room rent exceeding Rs. 5,000 per day per patient is expressly carved out from exemption and remains taxable, except for specified intensive care rooms. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791950