https://www.taxtmi.com/article/detailed?id=16996 Inpatient medicines, consumables and implants may form part of an exempt composite healthcare supply where they are naturally bundled with clinical treatment and healthcare is the principal supply. Separate invoice line items or MRP billing do not, by themselves, establish independent taxable supplies. Section 76 concerns amounts actually collected as tax and not paid to the Government; it does not independently determine taxability. Whether GST was collected requires examination of billing language, pricing, accounting records and the factual character of the inpatient treatment transaction. en-us Wed, 22 Jul 2026 08:49:18 +0530 Wed, 22 Jul 2026 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16996 Inpatient medicines, consumables and implants may form part of an exempt composite healthcare supply where they are naturally bundled with clinical treatment and healthcare is the principal supply. Separate invoice line items or MRP billing do not, by themselves, establish independent taxable supplies. Section 76 concerns amounts actually collected as tax and not paid to the Government; it does not independently determine taxability. Whether GST was collected requires examination of billing language, pricing, accounting records and the factual character of the inpatient treatment transaction. Articles Goods and Services Tax - GST Wed, 22 Jul 2026 08:49:18 +0530 https://www.taxtmi.com/article/detailed?id=16996