Maha Critical Speciality Division ., In re
Date: April 28, 2025
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Suseel Kumar, Balakrishna
Subject Matter
Supply of medicines and consumables to out-patients is taxable
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…
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…