Spandana Rehabilitation Research and Training Centre Private Limited ., In re
Date: January 28, 2024
Subject Matter
Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption
Summary
The case law involves a hospital providing health care services to in-patients and seeking a ruling on various aspects related to GST. It discusses the classification of medicines, drugs, and consumables used in providing health care services, applic…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Spandana Rehabilitation Research and Training Centre Private Limited, No.236/2, 29th Main Road, 5th Block, Nandini Layout, Bengaluru-560096 (hereinafter referred to as ‘The applicant’) having GSTIN 29AAJCS3207R1ZP, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 and KGST Act 2017 read w…