AAR, Kerala: Artificial Body Parts/Devices Implanted by Surgical Procedure Exempt from GST - (04 Nov 2019)
GOODS AND SERVICES TAX
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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