Purchase of medicines billing on clinic name or doctor individual name

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A Doctor maintained a clinic purchase of medicines used for treatment to patients purpose.health service exempted in gst act.
question:
purchase of medicines invoice clinic name or doctor individual name received medicines purchase billing
Replies (1)
When medicines are consumed during treatment of inpatients, & if they are not separately billed, they will fall under composite supply under 'healthcare service' & hence exempted in term of Notification 12/2017 CT rate.

But if for the medicine separately charged or being purchased for Resale then it is taxable.


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