AAR : Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite ‘health-care’ service

May 14,2019

Kerala AAR holds supply of medicines, consumables, surgical items, items such as needles, reagents, etc. used in laboratory, room rent for providing health care services to in-patients for diagnosis or treatment, constitute a ‘Composite Supply’ as per Section 2(30) of CGST Act; Observes that, medicines and surgical items used in the course of providing health-care services to in-patients admitted for diagnosis or treatment in hospital or clinical establishment are natural...


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