Case LawAdvance Ruling Order No. KER/17/2018
KIMS Health Care Management Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 20, 2018
- Type:
- Advance Ruling
Subject
Supply of medicines, consumables to in-patients is exempt from GST
ClassificationExemption
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…
Judgement
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…