Case of Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmural Dharma Fund, AAR Tamil Nadu Ruling Dated 2nd September 2025. AAR ruled that the consultation service provided to out-patients are exempted under Sr No.74 of Notification No.12/2017 (Rate) dated 28th June 2017. However, the medicines supplied to out-patients attract payment of GST. The ‘Consultation’ and ‘Supply of medicine’ to out-patients cannot be treated as a ‘Composite Supply’.