AAR: Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite ‘health-care’ service

Tamil Nadu AAR holds that supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment, constitute a ‘Composite Supply’ as per Section 2(30) of CGST Act;  Observes that, medicines and surgical items used in the course of providing health-care services to patients admitted for diagnosis or treatment in hospital or clinical establishment are naturally bundled in ordinary course of business ...