Shifa Hospitals ., In re
Date: September 23, 2019
Subject Matter
Medicines, consumables and implants used in the course of providing health care services to in-patients is a composite supply exempt from GST
Summary
Q) Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as 'Composite Supply' and accordingly eligible for exemption under the categ…
M/s. Shifa Hospitals, 82, Kailasapuram Middle Street, Tirunelveli Junction, and Tirunelveli (hereinafter called as the ‘Applicant is a poly clinic run by the partnership firm M/s. Shifa Hospitals with PAN No. AAUFS1477M and are not registered under GST Act. They provide health care services to both out-patients and in-patients. The applicant has sought advance ruling on the following questio…