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STARCARE HOSPITALS KOZHIKODE PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.ANIL KUMAR
B.S.THYAGARAJABABU
Pet. Counsel
Naveen Raj Purohit
Res. Counsel
Na

Petitioner / Applicant

STARCARE HOSPITALS KOZHIKODE PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Apr 12, 2019
Order No.

KER/49/2019

Citation

2019(4) TAXREPLY 634
Original Order
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ORDER

M/s. Starcare Hospital Kozhikode Private Limited is rendering medical services with experienced professionals. They have categorized the patients as in-patient and out-patient for administrative convenience. The out-patients are those who visit the hospital for routine check up or clinical visit. The in-patients are those who are admitted into the hospital for requited treatment. The in-patients are provided with facilities like accommodation, medicines, consumables, implants, dietary foods including surgical procedures required for the treatment. As per Service Classification Code 9993, healthcare services by a clinical establishment, an authorized medical practitioner or paramedics have been exempted from tax. Accordingly, the applicant has requested advance ruling on the following: Whether the supply of medicines, consumables, surgical items, items such as needles, reagents etc. used in laboratory, room rent used in the course of providing health care services to in-patients ....

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