AAR clarifies GST exemption for medical supplies depends on composite supply bundling with healthcare services
Case-Laws
GST
The AAR ruled on GST exemption applicability for medical supplies under N/N. 1/2017-Central Tax (Rate). For inpatients, medicines and medical supplies naturally bundled with healthcare services qualify as composite supply, making the entire transaction GST-exempt under Entry 74 of Notification 12/2017. For outpatients receiving treatment within hospital premises (
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