KIMS Health Care Management Ltd ., In re
Date: October 20, 2018
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Subject Matter
Supply of medicines, consumables to in-patients is exempt from GST
Summary
The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Comp…
The applicant is a multi-specialty tertiary care hospital providing health care services. They have categorized the patients as Out-Patients and In-Patients for the administrative convenience. The out-patients are those who visit the hospital for routine check-ups or clinical visits. The in-patients are those who are admitted in to the hospital for the required treatment. The in- patients are prov…