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The supply of medicines supplied to In-patients through pharmacy are not liable to tax, being a part of the composite supply of health care services which are nil rated.

Liability of GST The applicant as stated in the application renders health care services to in-patients in the form of supply of medicines, drugs, stents, implants etc being administered during the medical treatment or procedure. Now we examine the issue at hand i.e., whether the above mentioned supplies to in-patients through pharmacy is liable to tax or not.

Held that— The supply of medicines supplied to In-patients through pharmacy are not liable to tax, being a part of the composite supply of health care services under SI.No. 74 Heading 9993 vide Notification No.12/2017-CT (Rate), dated 28.06.2017 which are nil rated.—CMC Vellore Association, In Re… [2020] 21 TAXLOK.COM 138 (AAR-AP)

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