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Medicines supplied by hospital’s pharmacy to in-patients are composite supply of health care services; Exempt from GST

July 15, 2020[2020] 117 taxmann.com 863 (AAR - ANDHRA PRADESH)
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GST : Medical services rendered by applicant to in-patients is a composite supply covered under Heading No. 9993, in which principal supply is healthcare, being predominant and supply of medicines, drugs, implants, stents and other consumables, come under ancillary supplies

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