Gst tax payable against inpatients or out patients

150 views 2 replies
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.
Replies (2)

1. Sales of medicines to inpatients - NO GST AND NO ITC

2. Sales of medicines to outpatients - GST applicable and ITC eligible

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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register