Kinder Womens Hospital and Fertility Centre Private Limited ., In re

Date: April 12, 2019

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
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Subject Matter

GST is exempt on the supply of medicines, consumables etc and room rent used in the course of providing health care services to in-patients

ExemptionComposite Supply

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 for diagnosis or treatments which are natura…

M/s. Kinder Womens Hospital and Fertility Centre private Limited is providing superlative health care to women in Kerala. They render healthcare services categorizing the patients as in-patient (IP) and out-patient (OP) for administrative convenience. The out-patients are those who visit the hospital for routine check up or clinical visit. The in-patients are those who am admitted into the hospita…

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