Gst on homeopathic and ayurvedic doctors

The main Entry No: 82 of Exemption List of Services from GST covers the main area of medical sector for Medical Practitioners. The Entry hereby is as follows:

1. Health care services by clinical establishment, an authorized medical practitioner or Para – medics;
2. Services provided by way of transportation of a patient in an ambulance, other than those specified in above.

Here all the charges recovered from patients for purpose of curing of disease or disorder, including Doctor fees, pharmacy consumed are exempted from GST as per SR No 82: Health care services by a Clinical Establishment, an authorized medical practitioner or para-medics.

But Sale of medicine while doing treatment or consultancy directly in shop or through doctor is not exempted from GST.

Here, the difference is charging for medicine or inclusive of medicine.......