https://www.taxtmi.com/article/detailed?id=17472 GST treatment of medicines, consumables and medical devices supplied to in-patients depends on whether they are independently taxable supplies or integral components of exempt health services. Section 76 applies where an amount is collected as tax but is not paid to Government, irrespective of the taxability of the underlying supply. The inquiry requires invoices, procurement and tax-payment details, and the billing method, while distinguishing in-patient treatment supplies from standalone pharmacy sales on which GST is collected and remitted. en-us Mon, 28 Sep 2026 08:13:06 +0530 Mon, 28 Sep 2026 08:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17472 GST treatment of medicines, consumables and medical devices supplied to in-patients depends on whether they are independently taxable supplies or integral components of exempt health services. Section 76 applies where an amount is collected as tax but is not paid to Government, irrespective of the taxability of the underlying supply. The inquiry requires invoices, procurement and tax-payment details, and the billing method, while distinguishing in-patient treatment supplies from standalone pharmacy sales on which GST is collected and remitted. Articles Goods and Services Tax - GST Mon, 28 Sep 2026 08:13:06 +0530 https://www.taxtmi.com/article/detailed?id=17472