{"id":71991,"date":"2025-07-09T08:50:50","date_gmt":"2025-07-09T03:20:50","guid":{"rendered":""},"modified":"2025-07-09T08:50:50","modified_gmt":"2025-07-09T03:20:50","slug":"gst-exemption-applies-to-bundled-inpatient-healthcare-supplies-under-notification-no-12-2017-central-tax","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71991","title":{"rendered":"GST exemption applies to bundled inpatient healthcare supplies under Notification No. 12\/2017-Central Tax"},"content":{"rendered":"<p>GST exemption applies to bundled inpatient healthcare supplies under Notification No. 12\/2017-Central Tax<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;other required supplies,&#8221; the taxability must be assessed on a case-by-case basis. Conversely, when medicines and allied items are supplied to outpa<\/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=90304\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST exemption applies to bundled inpatient healthcare supplies under Notification No. 12\/2017-Central TaxCase-LawsGSTThe AAR held that supplies naturally bundled with healthcare services to inpatients are exempt from GST under Serial No. 74 of Notificatio<\/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-71991","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71991","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=71991"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71991\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}