Medicines supplied to patients through pharmacy exempt from GST

Medicines supplied to patients through pharmacy exempt from GST

The Question and the ruling was as follows:

1. Whether the medicines, drugs, stents, consumables and implants  used  in the course of providing health care services to in patients admitted to the hospital for diagnosis, or medical  treatment  or procedures  would  be considered as ” Composite Supply” of health care services under GST and consequently can exemption  under Notification No. 12/2017  read with Section 8(a) of GST be claimed?

2. Tax liability on medicines supplied to in-patients through pharmacy?

RULING

1. Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare Service.

2. Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of Notification no 12/2017-C.T. (rate) dated 28.06.2017 as amended and Notification No.II (2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended is exempted from CGST and  SGST as  per SI  No 74  of the above notification respectively.

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Tags : Judgement, GST, Advance Ruling

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