Case of Laxmi Health Care Centre & ICCU, AAR Maharashtra Ruling Dated 28th November 2025. AAR ruled that charges recovered from in-patients towards tests, bed charges, medicines, and consumables are part of a composite supply of goods and services with healthcare services as the principal supply. Such composite supply is eligible for exemption under Entry 74 of Notification No 12/2017. However, GST is payable on room rent (other than ICU/CCU/ICCU/NICU) where the room charges exceed Rs 5,000 per day, as mandated by the proviso to the exemption entry.