Gst applicable

Services (healthcare) is not taxable in GST as exempted.

But, Medicines and other taxable consumables is gst applicable.

The Authority of Advanced Ruling ( AAR ) in Tamilnadu ruled that GST is not applicable for supply of inpatient healthcare.

All healthcare services by a clinical establishment or authorised medical practitioner by way of diagnosis or treatment or care for illness, injury, deformity, abnormality, pregnancy are currently exempt from GST.Once this segregation happens, medicines used during hospitalisation would also attract tsx.

Pure Health Care Services is Exempted from GST vide Notification No. 12/2017 - Central Tax ( Rate ), dated 28th June 2017.

Where healthcare services are provided to inpatients all services including that of food and medicines shall form part of the main supply of healthcare services as composite supply and will be exempt.

If composite supply then the supply under exempted...
If segregated or separate billings then it's taxable supply as per suplies rate. Healthcare services only exempted...

If tax collect from in patients through pharmacy bills..how deal with this situvation

Agree with CA Altamush reply.
The principal supply is healthcare services , hence any other supply iie food, medicine are ancillary covered under Principal supply of Health care services.