A DOCTOR PRACTISING AS A SKIN SPECIALIST HAVING CLINIC ESTABLISHMENT. THE DOCTOR ALSO SELLS MEDICINES INCLUDING OTHER SKIN PRODUCT FOR THE PATIENTS. TURNOVER MORE THAN 20LAKHS. THE MEDICINES INCLUDING OTHER SKIN PRODUCTS PURCHASE WITH GST TAX RATE (18%-28%). WHETHER THE DOCTOR NEED TO REGISTER AND PAY TAX FOR THE SALE OF SKIN RELATED MEDICINES.
31 October 2026
Consultation and treatment by a clinician are exempt healthcare services, and medicines or products consumed in that treatment form part of the exempt composite supply; only separate over-the-counter sale of skin products and cosmetic procedures are taxable, but since aggregate turnover includes exempt receipts, registration is required once the total crosses Rs 20 lakh and some supply is taxable.