GST on Food services in Hospital | Composite supply | Health care services | Exemption Notification 12/2017 | GST Exemption Clarity
AUTHORITY FOR ADVANCE RULING , WEST BENGAL
Bamapada Jana, In re
DR. TANISHA DUTTA AND
JOYJIT BANIK, MEMBER
CASE NO. WBAAR 16 OF 2024
ORDER NO. 14/WBAAR/2024 -25
NOVEMBER
26,
2024
Supplying diet to inpatients of Central Hospital under Contract - Exemption - Scope of -
Applicant is awarded with a contract for supplying full regular diet for patients of general
ward which includes morning tea, snacks, breakfast, lunch, evening tea and dinner -
According to contract, hospital provides a proper and suitable area for running kitchen and
applicant is responsible for purchase, procurement and appropriate storage of raw material -
Applicant is responsible for arranging catering appliances like Industrial cooking gas
cylinders, gas oven, OTG, refrigerator, mixer grinder, toaster, sandwich maker, juicer, electric
kettle, Induction cooker, dish washer, storage cabinet etc. - Applicant argues that services of
providing diet to inpatients of hospital is exempted vide serial no 74 of Notification No
12/2017 Central Tax (Rate) dated 28-6-2017 - HELD : In instant case, hospital provides such
food to in-patients in an outsourced manner, therefore, scope of applicant is limited in
preparing food, which applicant supplies to in-patients only and food supplied to in-patients
as advised by doctor/nutritionists constitutes a part of composite supply of health care
services in hand of Central Hospital itself and in no way can be considered as a composite
supply of health care services - Therefore, supply of food by applicant to all in-patients
would not be covered under entry No. 74 of Notification
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