Hospital Pharmacy Supplies for In-Patient Care Classified as "Composite Supply" Under GST, Exempt from Taxation.

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....Classification of supply - Composite Supply of heath care services or not - The Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patients admission in hospital till discharge is to be considered as “Composite Supply” of health care service under GST - Benefit of exemption is available - AAR....