GST – AAAR Maharashtra: Cost of medicine and consumables recovered from OPD patients along with nominal charges collected for diagnosing by pathological investigation is composite supply of main health care supply and hence is exempt – Advance received for provision of health care service under the scheme is exempt - Amount received for providing space for facilities like Banking, parking, canteen etc. are taxable – AAR decision partially modified [Order attached]

12-Dec-2022 15:01:36