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The supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liable to GST as individual supply of goods.

Liability of GST — The Applicant is a multi specialty hospital engaged in providing health care service to patients, supply of medicines and other allied services. As a provider of health care service, the applicant undertakes inpatient and outpatient treatments.  In this sector there is a conflict that, whether all services provided by a hospital are to be bundled as a composite service or each service and supply of goods is to be treated as individual transactions. Hence the applicant requested advance ruling in this respect. The Authority ruled out that the supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and accordingly will be liable to GST as individual supply of goods. — Baby Memorial Hospital Ltd., In Re… [2019] 16 TAXLOK.COM 174 (AAR-Kerala)