Itc claimed on inpatients or outpatient sales

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This discussion clarifies GST input tax credit (ITC) claims for hospital pharmacies. It explains that while GST should be charged on both inpatient and outpatient medicine sales, ITC claims may differ. If the pharmacy and hospital share the same PAN, inpatient sales might be exempt, requiring proportionate ITC claims. The procedure for claiming ITC in GSTR3B returns is also touched upon.

Kollipara Sundaraiah

Kollipara Sundaraiah (Querist)
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12 July 2021 Sir,
A private hospital maintained person pharmacy store regular scheme registered in gst act.
Sales of medicines two types of transactions
1.sales to inpatients
2.sales to out patients
Query:
Dealer purchase of medicine input credit claim on sale to inpatient or sales to outpatients or both types of outward supplies applicable every month show procedure in gstr3b return filed.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 July 2021 Charge GST on both supplies and claim ITC on both.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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13 July 2021 Sale to inpatient is exempt if pharmacy and hospital under one registration or under same PAN. Itc in this case will have to be taken proportionately.

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