AAR: Medicines, surgical goods supplied to in-patients exempt as composite supply of health care services

Kerala AAR rules that applicant's (a multi-speciality hospital engaged in providing health care services) supply of medicines, drugs and other surgical goods from its pharmacy to in-patients, constitutes 'composite supply' eligible for exemption under the category as 'health care services'; Notes that such supplies are in the course of providing health care services which are naturally bundled and are provided in conjunction with each other; Further, holds that supp...