Consultation Services by Charitable Trust to Out-Patients Exempt from GST | AAR
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- Last Updated on 3 November, 2025
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Case Details: Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re - [2025] 179 taxmann.com 97 (AAR-TAMILNADU)
Judiciary and Counsel Details
- C. Thiyagarajan & B. Suseel Kumar, Member
Facts of the Case
A charitable trust hospital provided healthcare services to both inpatients and outpatients. It operated separate pharmacies within the hospital premises for their convenience. Medicines were supplied exclusively to patients with prescriptions issued by their hospital doctors. No medicines were dispensed to walk-in patients without a prescription from their hospital doctors. The hospital sought an advance ruling on the following questions: Whether consultation service and medicines supplied to out-patients attract GST?
AAR Held
The AAR, Tamil Nadu ruled that the consultation service provided to out-patients is exempted under Sl. No. 74 of Notification No. 12/2017-C.T.(Rate) dated 28-06-2017. However, the medicines supplied to out-patients attract payment of GST. The AAR further ruled that ‘Consultation’ and ‘Supply of medicine’ to out-patients cannot be treated as a ‘Composite Supply’.
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