a private hospital registered under 12A has an inhouse medicine shop from where medicines are issued to patients . Does it require to get gst registration?
So the hospital has to charge gst at applicable rates on bills issued to the inhouse patients and this service is not covered under any exemption though it is carrying charitable activities recognised under 12 A
No this is treated as composite supply as per my view and hence as the principle supply is exempted all the amount inclusive medicine cost should also be exempted.
exemption has been allowed to a clincal establishment. and if theres an inhouse medicine shop which supplies medicines only to the patients, then registration is not required