Medicines supplied to in-patients via hospital’s pharmacy will not attract GST separately: AAR (Kerala)

Kerala’s Authority for Advance Rulings (AAR) has made it clear that supply of medicine through pharmacy to in-patients will not be levied Goods and Services Tax (GST) separately. The matter is related to Ernakulam Medical Centre Pvt Ltd (based in Kochi) which approached the AAR seeking a ruling on whether the supply of medicines and allied items through the pharmacy of the hospital run by the appl…