{"id":71936,"date":"2025-07-03T08:34:34","date_gmt":"2025-07-03T03:04:34","guid":{"rendered":""},"modified":"2025-07-03T08:34:34","modified_gmt":"2025-07-03T03:04:34","slug":"aar-clarifies-gst-exemption-for-medical-supplies-depends-on-composite-supply-bundling-with-healthcare-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71936","title":{"rendered":"AAR clarifies GST exemption for medical supplies depends on composite supply bundling with healthcare services"},"content":{"rendered":"<p>AAR clarifies GST exemption for medical supplies depends on composite supply bundling with healthcare services<br \/>Case-Laws<br \/>GST<br \/>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 (<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90080\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR clarifies GST exemption for medical supplies depends on composite supply bundling with healthcare servicesCase-LawsGSTThe AAR ruled on GST exemption applicability for medical supplies under N\/N. 1\/2017-Central Tax (Rate). For inpatients, medicines and<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71936","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71936"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71936\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}