{"id":73188,"date":"2025-09-12T08:45:31","date_gmt":"2025-09-12T03:15:31","guid":{"rendered":""},"modified":"2025-09-12T08:45:31","modified_gmt":"2025-09-12T03:15:31","slug":"consultation-services-and-out-patient-medicines-are-separate-taxable-supplies-in-patient-supplies-remain-exempt-composite-health-care-supply-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73188","title":{"rendered":"Consultation services and out-patient medicines are separate taxable supplies; in-patient supplies remain exempt composite health-care supply under GST"},"content":{"rendered":"<p>Consultation services and out-patient medicines are separate taxable supplies; in-patient supplies remain exempt composite health-care supply under GST<br \/>Case-Laws<br \/>GST<br \/>AAR held that consultation services and medicines dispensed to out-patients constitute distinct taxable supplies rather than a composite supply; medicines and consumables prescribed to out-patients are independent of the exempt health-care service and therefore subject to GST, whereas supplies integral to treatment of in-pa<\/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=92455\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consultation services and out-patient medicines are separate taxable supplies; in-patient supplies remain exempt composite health-care supply under GSTCase-LawsGSTAAR held that consultation services and medicines dispensed to out-patients constitute disti<\/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-73188","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73188","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=73188"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73188\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}