In re Dr. Kamakshi Memorial Hospital Private Limited (GST AAR Tamil Nadu)
Date: February 8, 2026
Subject Matter
Supply of Medicines and Consumables to In-patients by Hospital Pharmacy Exempt from GST
Summary
The Authority for Advance Ruling held that the supply of medicines and consumables by a hospital's in-house pharmacy to in-patients during their treatment is considered a composite supply of healthcare services. Consequently, the entire supply is exe…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s DR. KAMAXSHI MEMORIAL HOSPITAL PVT. LTD., No.1, Radial Road, Pallikaranai, Chennai — 601 302 (hereinafter called as the “Applicant”) are registered under GST with GSTIN:33AACCD1521C1ZK. The Applicant is a 400 bedded multi speciality hospital based in Pallikarani with branches in Adyar, Medavakkam and Siruseri providing health ca…