Exemption from GST - Composite supply - health care services - ...

Medicines and consumables for in-patients exempt from GST, but training fees for nurses and psychologists are not exempt.

February 5, 2024

Case Laws GST AAR

Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a composite supply of healthcare services, exempt from GST. However, GST is not exempt on fees collected for practical training imparted to nurses and psychologists, as this does not qualify as healthcare services under the GST laws. - AAR

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Exemption from GST - Composite supply - health care services - ...

Medicines and consumables for in-patients exempt from GST, but training fees for nurses and psychologists are not exempt.

February 5, 2024

Case Laws GST AAR

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