GST QUERY REGARDING DOCTPR'S SERVICES

If a doctor provides surgery facilities/ services along with the medicines as a package but is not registered under gst. Then what will be the gst consequences.

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Quick Summary
This discussion clarifies GST implications for doctors offering surgery and medicines as a package. It explains that healthcare services, including surgery and medicines provided as part of treatment by a hospital to inpatients, are generally exempt from GST under Notification 12/2017 CT (r). Therefore, if your services fall under the definition of healthcare services, GST registration may not be required as per Section 23 of the CGST Act.

If it's part of treatment services it is exempt
In term of Notification 12/2017 CT (r) The Healthcare services are Exempted in GST.

Any kind of medicine , surgery & allied Items , food as advised by doctor provided by hospital through pharmacy to In-patients shall treated as composite supply of Healthcare Services.

(Reference Circulars 32/06/2018 GST , AAR-Kerala in Ernakulam Medical Center PVT ltd , upheld by AAAR .

So untill your services are covered under Health care services , you need not required Obtain Registration in GST (Reference Section 23 of CGST Act)

GST Registration is not required since Health Care services is exempted from GST vide Notification No. 12/2017 - Central Tax (Rate), dated 28th June 2017.

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