Yes... Generally hospital provides medicine facilities for outdoor patients..which is liable for GST. Further, surgeries like hair transplant or cosmetic or plastic surgery does not get exemption and is taxed under GST Act.
Yes Hospitals can have GST Number. Although the Health Care Services are in the EXEMPTED Category ( Notification No. 12/2017 - Central Tax ( Rate ), dated 28.06.2017 ), but some Services like Cosmetic Surgery, Supply of Medicines etc are taxable under GST.
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