GST exemption applies to bundled inpatient healthcare supplies under Notification No. 12/2017-Central Tax
Case-Laws
GST
The AAR held that supplies naturally bundled with healthcare services to inpatients are exempt from GST under Serial No. 74 of Notification No. 12/2017-Central Tax (Rate). However, absent clear details on what constitutes “other required supplies,” the taxability must be assessed on a case-by-case basis. Conversely, when medicines and allied items are supplied to outpa
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