Case LawAdvance Ruling No. 12/ARA/2025
Maha Critical Speciality Division ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 28, 2025
- Type:
- Advance Ruling
- Members:
- Suseel Kumar, Balakrishna
Subject
Supply of medicines and consumables to out-patients is taxable
Composite Supply
Summary
The applicant, M/s. Maha Critical Speciality Division, sought an advance ruling to determine whether the supply of medicines and consumables to in-patients during their admission in the hospital is considered a "Composite Supply" of healthcare servic…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Maha Critical Speciality Division, No.37, 2 nd Floor, MTH Road, Ambattur, Chennai 600 053 (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN 33AAWFM5910H1Z2. The applicant has sought advance ruling on the following question: “Whether the supply of medicines and consumables used in th…