Classification of Supply — Supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment and hence not taxable under GST Laws; The Government of India based on the approval of 25th GST Council Meeting held on 18.01.2018 (F.No.354/17/2018-TRU Dt. 12.02.2018), clarified that while food supplied to in-patients is a part of composite supply of health care and not separately taxable, other supplies of food by the hospital to persons other than in-patients, not admitted, are taxable. We find that the same principle is also applicable in the case of dispensing of medicines. — Terna Public Charitable Trust, In Re… [2019] 12 TAXLOK.COM 094 (AAR-Maharashtra)