GST ITC on hospital rent

As a result payment of GST on rent of the premises remains non set-off against output tax i.e., ITC cannot be availed due to nil tax payable under GST law on supply of medical services to the patients. That there is no provision to get refund of ITC to the extent of GST paid/payable on the rent of the premises.

Sir,

if we run own pharmacy then there will be tax payable situation.

in that case, can we claim ITC ?

ITC can be availed only on goods and services for business purposes.