Hospital applicable

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Are Hospital applicable for GST? Their turnover is 2000000 and above.
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If Hospital is not supplying any other taxable goods or not receiving any services under RCM, but engaged only in the exempted sypply.......... No need of any registration under GST

under gst exemption has been provided to health care  services by clinical establishments.

 

There would be many areas where GST would be applicable. Maybe sale of medicines in shop, refeerral fees received. .Assuming that the Hosiptal wouldbe regd. Reverse charge on:

Unregistered dealer/ supplier by regd person. [ manpower supply, goods purchased, services reicved) ( subject to relaxation of 5k per day etc- still to be notifed) would be payable on monthly basis.

Other RCM maybe : 

Specified services like GTA ( transport)

Amounts paid to doctors for referring patients to hoispital + use of implants in surgeries

Maybe many more.. anlaysis of the expenses incurred maybe identified. 


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