Case of Ayushya Ayurvedic and Panchakarma Centre, AAR Kerala Ruling Dated 28th April 2026. AAR ruled that medicines, consumables, dietary food, room rent up to the prescribed threshold, nursing care, and ancillary services provided to inpatients form part of an exempt composite supply of healthcare services. However, medicines supplied to outpatients are taxable separately, and room rent exceeding Rs. 5,000 per day per patient does not qualify for exemption.