TaxTMI 
TaxTMI 
2021 (12) TMI 35
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.... equipped with latest infrastructure and competent medical staff. The Applicant is having a GST registration with GSTIN 23AAGCD0903Q1ZO. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made. a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS AND SUBMISSION OF APPLICANT IN THE CASE ARE AS UNDER- 3.1 M/s. Dadaji Hospitals Private Limited, 932, Plot No.64/1 Opposite Chanchalla Bai Colleg....
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....ent pharmacy and out-patient pharmacy with seprate records and accounting. For the in-patients, all the medicines, etc are issued through the in-patient Billing series only and strictly under the prescription of the doctors aimed at curing, restoring or maintaining the health of a patient. which is incidental to the health care services rendered in the hospital. For out-patients, the medicines are issued separately through the outpatient billing series. Copy of the sample invoices of inpatient billing system and outpatient bill systems are attached herewith for your reference. The applicant further submitted that :- (i) Health care services provided by a clinical establishment, an authorised medical practitioner or para medic....
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....ved through mail dated 16.08.2021 submitted as under :- "Point(i) Whether the medicines, consumables, surgical etc. used in the course of providing healthcare services to the patient admitted in hospital for treatment, surgery or diagnosis would be considered as composite supply of healthcare services? As per Section 2(30) of the CGST act, 2017 "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; As per the above provisions, the composite supply must consist of two or mo....
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....If the Supply of medicines, consumables etc. to patients admitted in hospital is a composite supply in terms of section 2(30) of the CGST act, 2017 where principal supply is health core service by a clinical establishment then exemption under sl. No. 74 of notification no. 12/2017-CT(R) may be available." 6. RECORD OF PERSONAL HEARING - Shri Deepak Asrani, C.A.. the authorised representative of the applicant appeared for personal hearing through virtual hearing and they reiterated the submission already made in the application. 7. DISCUSSIONS AND FINDINGS - 7.1 We have carefully gone through the application, provisions and submission of the Applicant, and we proceed to decide as under : 7.2 The applicant raised two questions ....
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....e patient. and if the cost of medicines and other goods and services supplied in the course of treatment of a patient admitted in the hospital for treatment, surgery or diagnosis, is segregable from the amount charged for healthcare services, then it is not a Composite supply in terms of the Section 2(30) of CGST Act, 2017 and in that case the supply of medicines and other goods and services will not be exempt from tax as per SI. No. 74 of Notification No. 12/2017-CT (Rate), dt. 28.6.2017, but will be taxable at the rate applicable to the respective goods and services. 8. Ruling 8.1 On question number (i) - Whether the medicines, consumables. Surgical. etc. used in the course of providing health care services to the patient admitted i....