Classification of Supply — Exemption under the category ’health care services‘ — The in-patient is under continuous monitoring of the doctors and nursing staff and administration and dosage of medication is all under the control of the doctor and the nursing staff. The entire treatment protocol is documented and recorded. Thus it is clear that in case of an inpatient, the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under Sl.No.74 of Notification No. 12/2017-CT(R) dated 28th June, 2017. — Starcare Hospitals Kozhikode Private Limited, In Re…. [2019] 11 TAXLOK.COM 063 (AAR-Kerala)