GST exemption also applicable to non-inpatient patients

The State GST Advance Ruling Authority has exempted GST on medicines and equipment provided to those seeking temporary treatment in hospitals.The GST rebate of up to 18% on medicines and medical equipment provided to in-patients in hospitals will now be available to other patients as well. GST will continue to be levied on their medicines purchased outside the hospital.Patients in the day care category include patients undergoing dialysis and chemotherapy, those who are temporarily admitted to the hospital after an accident, and those who are undergoing minor surgery without being admitted to the hospital. The authority's decision was based on an application filed by the Thiruvalla Believers Church Medical College.