i heard from a sales tax officer that get is not applicable for medicines used for admitted patients.. it comes under the definition of clinical establishments.... only sale to op patients are taxable... please clarify ..
Pl understand that when medicines are supplied during the course of admissioin in the hospital, this becomes composite supply and the principle supply is health service (HSN 9993) and not supply of medicines. Therefore, GST is not levied on medicines when supplied by the hospitals but is charged on supply of health services which of course will include the cost of medicines also.