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Komal (student) (32 Points)

03 July 2021  

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.

 4 Replies

CA Altamush Zafar (GST Consultant) (10960 Points)
Replied 03 July 2021

If it's part of treatment services it is exempt

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 03 July 2021

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 .

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 03 July 2021

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

Shivam RC (Student) (23631 Points)
Replied 04 July 2021

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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