Section 8(a) of GST - Classification of Supply - The applicant is a multi-specialty teniary care hospital providing health care services. The in- patients are provided with stay facilities, medicines, consumables, implants, dietary food and other surgeries/procedures required for the treatment. The Applicant sought Advance Ruling on the question “Whether the medicines, consumables and implants used in the course of providing health care services to patients admitted to the hospital for diagnosis or treatment would be considered as “Composite Supply” of health care services under GST and consequently exemption under Notification No.12/2017 read with Section 8(a) of GST?” The Authority Ruled out that The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled and are provided in conjunction with each other, would be considered as “Composite Supply” and eligible for exemption under the category ‘health care services’.Rajagiri Health Care & Education Trust [2018] 5 TAXLOK.COM 94 (AAR-Kerala)