Levy of GST — The Applicant is engaged in the health care service sector providing comprehensive patient care of International quality standards across all strata of the community with cutting edge technological equipment and by renowned medical specialists. The Applicant sought advance ruling in respect of applicability of GST on the services being provided by it. The Authority ruled out that the Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311 and thus exempt from GST. — Royal Care Speciality Hospitals Ltd., In Re… [2019] 16 TAXLOK.COM 168 (AAR-Tamil Nadu)