Food Supply to In-Patients as Doctors/Nutritionists’ Advice forms part of Composite Supply of Health Care Services under GST: AAR

The Authority for Advance Ruling (AAR) has ruled that food supplied to in-patients as part of healthcare services is a composite supply under GST. This ruling clarifies that when food is provided as part of healthcare services, it falls under the exemption for healthcare services under GST law. The decision highlights that food supplied as part of a treatment or healthcare package is an integral part of the overall service, making it exempt from GST. This ruling provides clarity to healthcare providers and hospitals, helping them understand the tax treatment of food supplied to patients under the GST framework.