AAR: Medicines and allied supplies to in-patients by hospital-run Pharmacy, a ‘composite supply’, exempt as ‘health-care’ service

Maharashtra AAR holds that supply of medicines, consumable, implants and allied items provided through the hospital pharmacy as well as food to in-patients  and room on rent is part of ‘composite supply’ of health-care treatment, falling under Heading 9993; Referring to definition of ‘clinical establishment’, states that subject hospital is a ‘clinical establishment’ and since it is providing health-care services, such services are exempt in terms of Sr. No. ...