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ERNAKULAM MEDICAL CENTRE PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

ERNAKULAM MEDICAL CENTRE PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 19, 2018
Order No.

KER/16/2018

Citation

2018(9) TAXREPLY 259
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ORDER

The applicant is rendering medical services with professionals like doctors, nursing staff, lab technicians etc. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medicals have been exempted vide classification 9993. Medicines supplied through pharmacy to both inpatients and outpatients under the prescription of the doctors are incidental to the health care services rendered in the hospital and beyond the ambit of taxation. Hence the petitioner sought for an advance ruling on the liability of hospital under GST Act on the supply of medicines and allied items through the pharmacy. The authorized representative of the hospital was heard. It is stated that the medicines and surgical items supplied through the pharmacy to the patients under medical prescription of doctors is entitled to exemption, being health care services. No medicines are sold to customers who do not consult doctors either as inpatient or as outpatient. T....

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