Kindorama Healthcare Pvt. Ltd ., In re
Date: April 12, 2019
Subject Matter
Supply of medicines, surgical items etc and room rent used in the course of providing health care services to in-patients is a 'Composite Supply' and eligible for exemption under the category 'healthcare services'
Summary
Q. Whether the supply of medicines, consumables, surgical items, items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients and patients admitted for a day procedure such as…
M/s. Kindorama Healthcare Private Limited renders medical services with experienced professionals like, doctors, nursing staff, lab technicians etc. They have categorised the patients as in-patient and out-patient for administrative convenience. The outpatients are those who visit the hospital for routine check up or clinical visit. The inpatients are those who are admitted to the hospital for the…