Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

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 CGST

Shanti Prime Publication Pvt. Ltd.

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)