AAAR : Medicines supplied to out-patients not being ‘composite’ to health care service, taxable

AAAR upholds findings of AAR that supply of medicines and allied items through pharmacy attached to hospitals run by appellant, not being part of health care service, is liable to GST: Observes that in case of an inpatient, hospital provides a bundle of supplies classifiable as ‘health care services’ whereas in case of outpatients, the hospital raises invoice only for the supply of medicines and not for the consulting charges; Thus it is clear that in case of ou...