Ernakulam Medical Centre Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- September 18, 2018
- Type:
- Advance Ruling
Subject
Supply of medicines by a hospital to in-patients is part of composite supply of health care treatment and hence not separately taxable
Summary
The petitioner sought for an advance ruling on the liability of hospital under GST Act on the supply of medicines and allied items through the pharmacy. The AAR ruled that As far as an inpatient is concerned, hospital is expected to provide lodging,…
Judgement
The applicant is rendering medical services with professionals like doctors, nursing staff, lab technicians etc. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medicals have been exempted vide classification 9993. Medicines supplied through pharmacy to both inpatients and outpatients under the prescription of the doctors are incidental…