AAR, Kerala: Artificial Body Parts/Devices Implanted by Surgical Procedure Exempt from GST - 04.11.2019

Authority of Advance Ruling (AAR), Kerala has held that artificial body parts/devices implanted in the body by means of a surgical procedure shall be classified as a composite supply which shall be exempt from GST since the principal supply is healthcare service.

Tags : Authority of Advance Ruling GST

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