Ayushya Ayurvedic and Panchakarma Centre (Padmanabha Pillai Sambhu) ., In re
Date: April 27, 2026
Subject Matter
Inpatient healthcare services, including ancillary supplies, GST exempt as composite supply; outpatient medicines and high room rent taxable.
Summary
The applicant's request for GST exemption on healthcare services is partially allowed . Healthcare services provided to inpatients, including medicines, consumables, and other ancillary services, are exempt as they constitute a composite supply of he…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. M/s. Ayushya Ayurvedic and Panchakarma Centre (Legal Name – PADMANABHA PILLAI SAMBHU), 20A, Meenakshi, Artech City, Vazhuthacadu, Thiruvananthapuram, Kerala -695014. (hereinafter referred to as the ‘Applicant’) is a hospital registered under the GST Act bearing GSTIN 32AFTPP4186J1ZU and paying GST on Health Care services. 2. In this Ruli…