Shalby Limited ., In re

Date: January 20, 2021

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Medicines, consumables and implants used in the course of providing health care services to in-patients is a Composite Supply of inpatient health care services. Exempt from GST.

ClassificationComposite Supply

Summary

Question: Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doct…

M/s Shalby Limited, Shalby Hospital, Opp Karnavati Club, S.G. Highway, Ahmedabad-380015 having a GSTIN: 24AAICS5593B1ZC, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fees of Rs. 5,000/- each under the CGST Act and the GGST Act. 2. M/s. Shalby Limited, established by Dr. Vikram I. Shah in 1994…

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