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
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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