Held - The primary purpose of the hospital is to provide treatment to the patients approaching and the intention of the patients visiting the hospital is to get treatment for their ailment. Depending upon the severity of the illness and according to the health condition of the patient, they will be admitted to hospital as inpatient. The patients admitted to a hospital undergo proper diagnosis of the disease / illness and then treatment which i.....

Held - The primary purpose of the hospital is to provide treatment to the patients approaching and the intention of the patients visiting the hospital is to get treatment for their ailment. Depending upon the severity of the illness and according to the health condition of the patient, they will be admitted to hospital as inpatient. The patients admitted to a hospital undergo proper diagnosis of the disease / illne.....

Held - The Authority rules that the medicines, consumables, Surgical, etc. used in the course of providing health care services. if it is provided to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as composite supply of health care services in terms of the Section 2(30) of CGST Act, 2017, if the amount of such medicines. consumables. Surgical, etc. is not segregable from the composite amount charge.....

Held - The in-patient services are classified as exempted service under the sub-group 9993 11. Patients are only admitted to a hospital when they are extremely ill or have severe physical trauma. As far as an inpatient is concerned, hospital is expected to provide lodging, care, medicine and food as part of treatment under supervision till discharge from the hospital. The nature of the various services in a bundle of services will help in dete.....

Held - In this context, we observe that the other ancillary service & infrastructure are support services to 'healthcare services' and should be treated as an incidental to said service and the said ancillary services & infrastructure shall be covered under composite supply.

In the instant case other said ancillary services rendered along with infrastructure during the course of 'healthcare service' is covered under composite ser.....

Held - The health care services as explained in (zg) of para 2 of Notification no. 12/2017 - Central Tax (Rate) Date: 28.06.2017, defines service by way of diagnosis, or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India. In common parlance, when one looks into the definition, 'the treatment or care' extended by hospital can be thought of devoid of medicines, relevant consu.....