S.N. State Applicant Name Question Order No. Dated PDF Section/SGST ACT
1 Maharashtra Terna Public Charitable Trust 1.Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? 2.Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? GST-ARA- 135/2018-19/B- 55 Mumbai dated 21.05.2019 Oct-2019 Download 97(2)(a) (b)(e)