Laxmi Health Care Center & ICCU ., In re
Date: November 27, 2025
Subject Matter
Healthcare Services to In-patients Constitute Composite Supply, Room Charges Above Rs. 5000 Taxable
Summary
The Authority for Advance Ruling (AAR) allowed the application in part, clarifying that various charges recovered from in-patients by a nursing home constitute a composite supply of healthcare services. The principal supply (healthcare services) is e…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respe…