Healthcare Services Including Medicines and Consumables Classified as Composite Supply, Eligible for GST Exemption.

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....Classification of supply - The provision of services of supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments is a composite supply and can be considered as services ancillary to the provision of health care services will be eligible for exemption....