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Healthcare Services Under GST: Hospital Bundled Services Qualify as Tax-Exempt Composite Supply.

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Full Text of the Document

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....Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in-patients - the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption.....

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