AAR : Medicines, consumables, etc. supplied to ‘in-patients’ a ‘composite’ health-care supply, however, supply to ‘out-patients’ taxable

Nov 02,2018

AAR holds that medicines, consumables and implants used in course of providing health care services to in-patients for diagnosis or treatment constitutes a ‘composite supply’, exempt as ‘health care services’; Notes that in-patients are provided with stay facilities, medicines, consumables, implants, dietary food and other surgeries/procedures required for treatment till discharge from the hospital; Accordingly, observes that ‘medicine and allied goods supplied to i...


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