GST Registration for Nursing Home
Badrappa Nooli (Accounts Officer) (49 Points)
31 October 2019
can we register (Nursing Home) under option for composition , please advise me
1 Replies
Pankaj Rawat
(GST Practitioner)
(55062 Points)
Replied 31 October 2019
Actually as of today there are 2 type of Composition scheme is available .
1. In first scheme you cannot supply services more than 10% of turnover in previous year. hence this scheme is not available to you as nursing home services are cover under supply of Services.
2. As per Notification 2/2019 CT (R)
can supply of services or Goods or both, but the turnover not exceeding 50 lac & need to pay tax 6% on turnover.
MOST IMPORTANT , cannot do Exempted Supply.
Hence in my view, NO the nursing home cannot opt for composition scheme.
1. In first scheme you cannot supply services more than 10% of turnover in previous year. hence this scheme is not available to you as nursing home services are cover under supply of Services.
2. As per Notification 2/2019 CT (R)
can supply of services or Goods or both, but the turnover not exceeding 50 lac & need to pay tax 6% on turnover.
MOST IMPORTANT , cannot do Exempted Supply.
Hence in my view, NO the nursing home cannot opt for composition scheme.
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