Case LawAdvance Ruling No. KAR ADRG 06/2024
Spandana Rehabilitation Research and Training Centre Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 28, 2024
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption
ExemptionComposite SupplyPrincipal Supply
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…