Regarding clarification on GST on Taxability of Inpatient Medicine supply by Hospital

398 views 6 replies
Being a accounts official of a Hospital, I just want to know about the taxability of medicine provided to inpatient of hospital.

 The following points need clarification

1. Charging of GST on inpatient Medicine bill

2. Does we can avail ITC on such

 medicine purchase

3.Whether such medicine provided to patient is exempted from GST.

4. How to file Such purchases and sales on monthly GSTR


please throw some lights on above which will help me in my job area and professional knowledge.
Replies (6)

1. NO.

2. NO.

3. Hospital pays GST over it, but cannot charge over inpatient bills.

4. Under purchase cost,

thanks very much sir.. Can you provide the provision/clause of such rules

Clarification has been issued by CBIC at many laces like notification No. 12/2017- CT(Rate)]. or as per attachment...

Or refer   hospitals-may-have-to-split-medicines-services-bill-for-tax

good clarification and information about
thanks very much sir for your valuable information
Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Threads
Loading