Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
Case-Laws
GST
Inpatient services constitute a composite supply where healthcare services are the principal supply and medicines, consumables, implants and food supplied to admitted patients during treatment form an integral, exempt part of the service under Entry No.74 of Notification No.12/2017-C.T.(Rate). Outpatient consultation is exempt,
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