Breif Issue :

Facts  & Issue Of The Case :

The applicant is registered under GST Act, and is engaged in providing health care services to both patients and in-patients. The applicant has sought advance ruling on the following Question:

• Whether the medicines, consumables and implants used in the course of providing health care services to in patients for diagnosis or treatment would be considered as “composite Supply” and accordingly eligible for exemption under the category “HEALTH CARE SERVICES” ?

It has been stated that the exemption is applicable to a “Clinical Establishment” when services by the way of diagnosis or treatment or care for illness, etc. are undertaken by such establishment under the directions of a medical doctor.