No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

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No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

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Published on

26/03/2026

By Mariya Paliwala

No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

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The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has held that supply of medicines and consumables used in the course of providing health care services to In-patients by the pharmacy unit of Hospital as part of the treatment provided by the hospital is exempt under Entry No.74 of the Notification No.12/2017- Central Tax…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

No GST On Supply Of Medicines To In-Patients By Pharmacy Unit As Part Of Treatment Provided By Hospital: AAR

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