Royal Care Speciality Hospital Ltd ., In re

Date: September 25, 2019

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
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Subject Matter

ITC is not available on input services used exclusively for providing exempt services of health services to in-patients

Input Tax CreditComposite Supply

Summary

1. Whether the medicines, consumables, surgical and implants used in the course of providing health care services to patients admitted to the Hospital for diagnosis or treatment would be considered as “Composite Supply” of health care ser…

M/s. ROYAL CARE SPECIALITY HOSPITAL Limited, No. 1/520, Neelambur, Sulur Taluk, Coimbatore 641 062 (hereinafter referred as the ‘Applicant7) is a multi-specialty tertiary care hospital providing health care services. They are registered under GST with GSTIN: 33AAGCR1968R1Z0. They have sought an Advance Ruling on the following questions:- 1. Whether the medicines, consumables, surgical and im…

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