S Kumar Sharma (Accountant and Tax Consultant ) (32 Points)
09 July 2017one doctor running his hospital and medical shop in one building and give monthly rent 25000 for hospital a/c and 25000 for medical shop rent in this case is hospital or doctor liabile for RCM in GST law as Hospital service (suck like opd,operation,lab ) are GST free.
Building owner also unregistered person.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 09 July 2017
Has doctor registered under GST? Whether his aggregate turn over exceeded 20 lakhs in previous year?
NITIN KOTAK
(SERVICE)
(1465 Points)
Replied 09 July 2017
SUDAGAR.C
(Prop)
(119 Points)
Replied 09 July 2017
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 09 July 2017
In this case Doctor runing hospital and medical shop in same buidling and pay rent 25000/- for hospital area and seperate 25000 paying for medical shop area to unregistered building owner and doctor registered unde GST agsinst medical shop business only .
He is not registred under GST against hospital services such like OPD,Medical Lab and Operations .
Hospital and medical shop aggreate turn over of previous year is more then 61 lack
know please tell me we have to liable under RCM for both rent hospital and medical shop or not any or only medical shop and if we paid RCM aginst medical shop then can we claim input tax credit towards medicine business .
If we can claim input gst for medicine then we should not go in composotion schme for medical shop?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 10 July 2017
One more thing to clear..........
Whether the medical shop and the hospital are both proprietorship firms under same PAN or having different Pan entities?
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 10 July 2017
same pan sir
Docotr is also prop. of medical shop and hospital ................................................................................................
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 10 July 2017
So, his aggregate turn over is 61 lakhs under same PAN, means he must include health care services in his registration.
Now all the taxable supples provided by the doctor under same registration are required to be charged as per supply's tax slab.
And all the input supples which he receives for shop or hospital from any unregistered supplier will be tax payable under RCM.
Whether he can take its ITC depends upon the single or different constitution/nature of the outward supplies....
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 10 July 2017
But sir,
As i know medicla health service are gst free.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 10 July 2017
Yes........... I have not said it is to be taxed........... and ITC on the outword supply gets nullified!!
Only... as per defination of aggragate turnover, it is added into total supplies........
Secondly, once a trader is registered........ all his inward supplies in connection with any business/es whether (outward supply) taxable or non-taxable, from any unregistered trader is taxable under RCM.......
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 10 July 2017
ok sir
sir pls clarify hospital OPD,Lab income or operations are GST Free?
and land owner who is unregistered person saying tht if rent of hospital building is over 5000.00 per day then RCM libility create
Sir pls tell if any thereseld limit of RENT
Sir, if RCM liability applicalbe on doctor then its on whole building rent or only medical shop rent because health care services are tax free then rent is also gst free?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 10 July 2017
Do you mean to say, if your output services are exempted, you (as a registered dealer) must get all your input services also tax free????
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 10 July 2017
you please tell me what should we have to do
1 Add Medical health care services in GST Regisration (allready registered in gst for medical shop as doctor run medical shop also )
2 RCM Liability comes for both rent medical shop and hospital building?
3 Any rent limit for rcm
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161038 Points)
Replied 10 July 2017
1. Same PAN............ you have to
2. For registered person............. yes, RCM for supply from URD applicable
3. No...... once registered..... limit exhausted!!!
May I ask you, why doctor wants to run medical shop only in his name?
Because I have never come across any such private hospital running its own medical store!!
S Kumar Sharma
(Accountant and Tax Consultant )
(32 Points)
Replied 10 July 2017
Thnak You Sir,
you are right sir actully doctor is still unmarried and only he is doctor in hospital with ENT specility and i aslo advise him at the time of medical shop registration but he denied my advise.
CAclubindia
