LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Gst on medicine sale to patient during treatment in hospital

Yogendrasinh V. Parmar (Article Assisstant) (21 Points)

16 February 2018

I am working in Trust which carrying Hospital and Medical Education. My question is while medicine sales to patient during treatment by trust than gst applicable on sales of such medicine.Trust is running medical also.

Reply
Follow
Share

6 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 16 February 2018

For Outdoor patients (when separately billed)... GST applicable.

For Indoor patients....... when it is included in total treatment charge...... GST not levied.

2 Like

Madhukar N Hiregange (Chartered Accountant) (38934 Points)
Replied 16 February 2018

The pharmacy which sells the medicines to any outsider even if in a hospital would be liable to GST as it is supplying the medicine which is liable to GST.

Where the medicines are used for the treatment of the patients in the hospital, then is partakes of medical services which are exempt presently. Not liable.

3 Like

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 16 February 2018

I agreed with both experts reply..

But,

Conditions is simple the Hospital and the Pharmacy both under One registration / GSTIN. If it's any other way also any other persons name then the exemption is not applicable...