Composite Supply — Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare Service.

Supply of inpatient health care services by the applicant hospital as defined in Para 2(zg) of Notification No.12/2017-C.T. (rate) dated 28.06.2017 as amended and Notification No.II(2)/ CTR/532(d-15)/2017 vide G.O. (Ms) No.73 dated 29.06.2017 as amended is exempted from CGST and SGST as per Sl.No.74 of the above notifications respectively. — CMC Vellore Association, In Re… [2019] 18 TAXLOK.COM 105 (AAR-Tamil Nadu)