a person running a private hospital including pharmacy store regular scheme registered in gst act. dealer sales of medicines two types 1.sales of medicines to inpatients 2.sales of medicines to outpatients question: dealer purchase of medicines itc claim against on sale of medicines to inpatients or outpatients (out put tax claim) every month.
It will depend whether pharmacy is registered as a separate person or is it registered with hospital. If separate then GST payable on every sale. If with hospital then sale to outpatient taxable, inpatients not taxable.