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Supply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR

Update / Judgement Date

31 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The AAR has ruled that the "supply of medicines to in-patients by a pharmacy" "amounts to a composite supply" that is "exempt from GST." The ruling is a significant step towards a more transparent and less intrusive tax environment, is aimed at simplifying the tax structure and reducing the tax burden on essential goods. The move is expected to have a significant impact on various sectors.