Hospital Supplies to In-Patients Classified as Exempt Composite Supply Under CGST Act, Section 2(30) and Notification 12/2017.

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....Classification of supply - supply of medicines, consumables, surgical items etc, to in-patients - composite supply as defined in Section 2 (30) of the CGST Act, 2017 - the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under Sl.No.74 of Notification No. 12/2017-CT(R) dated 28th June, 2017.....