AAR : Rules on taxability of supply of food, medicines, etc. to patients as part of health- care services

Karnataka AAR rules on taxability of supply of food, medicines, etc. to both in-patient and out-patient in conjunction with health-care, where principal supply is an exempt supply whereas others are taxable; States that exempt supplies fall under category of taxable supplies and hence, supply of goods and services in conjunction with healthcare services fall under definition of “composite supply” when services of supply of food and medicines to patients are as advise...