Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.
Case-Laws
GST
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope
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