AAR, Supply of medicines as composite In-Patient healthcare service exempt from GST: Case of Maha Critical Speciality Division, AAR Tamil Nadu Ruling Dated 29th April 2025. AAR ruled that supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Maha Critical Speciality Division, having common registration within Tamil Nadu for diagnosis or medical treatment or procedures till discharge is a composite supply of in-patient healthcare service as defined in Para 2(zg) of Notification 12/2017 and the same is exempted from GST as per Serial No 74 of the above notification. (AAR Tamil Nadu Ruling Dated 29/04/2025)