Implanting prosthetics such as stents, valves, etc. in the patient’s body are taxable

GST/EXCISE/ST/VAT: Fitting out or implanting prosthetics such as stents, valves, etc. into body of patientsand taking x-ray, scan, MRI/CT Scan while treating in house patients, being 'works contract', private hospitals are liable tax; however, no tax can be demanded on value of medicines dispensed

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194744/implanting-prosthetics-such-as-stents-valves-etc-in-the-patient’s-body-are-taxable.aspx