 "pharma, medicine, drugs")
Medicines and consumables used in the course of providing health care services to a patient admitted in the hospital will be exempt from the goods and services tax (GST), according to a recent ruling by Tamil Nadu’s Authority for Advance Ruling (AAR).
On the other hand, an out-patient will be charged GST for medicines and consumables bought that were prescribed in the course of providing health care services, the AAR said. There are different rates for different medicines.
In the case of inpatients, room rent is exempt from GST only up to Rs 5,000 per day with effect from July 18. For availing the exemption for medicines and consumables, a composite bill has to be raised, the authority ruled.
