Whether supply of medicines, surgical items, accomodation, food etc. provided to in-patients forms part of composite supply of Health Care Service?
TRT-2025-1289

Issue Favourable to Tax Payer ?:- yes

Held - The primary purpose of the hospital is to provide treatment to the patients approaching and the intention of the patients visiting the hospi.....

TRT-2025-222

Issue Favourable to Tax Payer ?:- yes

Held - The Authority rules that the medicines, consumables, Surgical, etc. used in the course of providing health care services. if it is provided .....

TRT-2025-500

Issue Favourable to Tax Payer ?:- yes

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 a.....

TRT-2025-498

Issue Favourable to Tax Payer ?:- yes

Held - In this context, we observe that the other ancillary service & infrastructure are support services to 'healthcare services' and should b.....

TRT-2025-503

Issue Favourable to Tax Payer ?:- yes

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 b.....

TRT-2025-496

Issue Favourable to Tax Payer ?:- not applicable

Held - The two supplies do not answer to the description of being “naturally bundled and supplied in conjunction with each other in the ordinary .....