Where applicant was a muti-speciality tertiary care hospital providing health care services, medicines, consumables, surgical and implants used in course of providing health care services to patients admitted to hospital for diagnosis or treatment would be considered as “composite supply” of inpatient services classifiable under SAC 999311 and consequently exempt under Notification no. 12/2017-C.T. (rate) dated 28.6.2017
Source: taxmann.com
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