Baby Memorial Hospital Ltd ., In re

Date: September 5, 2019

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Krishnan, Thyagarajababu
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Subject Matter

GST is applicable on the supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients

Composite Supply

Summary

1. Whether the applicant, a Multi Speciality Hospital is liable to pay GST on supply of medicines, drugs and other surgical goods from its pharmacy to inpatients? The supply of medicines, drugs and other surgical goods from its pharmacy to in-patient…

M/s. Baby Memorial Hospital Ltd, is a multi speciality hospital engaged in providing health care service to patients, supply of medicines and other allied services. In order to provide health care services, the applicant is maintaining facilities; like full fledged hospital with all infra structure, Pharmacy, Clinical Laboratory, X Ray & Scanning facility, Ambulance services, dietary services…

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