CMC Vellore Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- November 25, 2019
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Medicines, consumables and implants etc used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service and hence exempt
Summary
1. Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare Servic…
Judgement
M/s. CMC Vellore Association, CMC Hospital, Ida Scudder Road, Vellore, Tamil Nadu, 632 004 (hereinafter referred to as the ‘Applicant’ or `CMC’) is engaged in provision of Health Care services to both inpatients and out-patients and they are registered under GST Act with GSTIN 33AAATC1278N1ZN. They have preferred this Application seeking Advance Ruling on the following questions:…