05 October 2017
Services provided by the eye specialist are exempt from GST as per my knowledge but what about medicines or injections etc. Purchased by doctors for using during eye surgery or operation.... Kindly provide guidance in this regard...
06 October 2017
The medicines & injections are chargeable to GST if the patient purchases from pharmacy. It medicines and injections are part of the total package for eye surgery they are not chargeable to GST
07 October 2017
In my view,
A doctor can't Run Pharmacy business...? He ll serve only the service...
So, the pharmacy bills are taxable based on pharmacy business..
@ Dear CA Amrita Chattopadhyay.,
Please correct me if I'm wrong
07 October 2017
Clinical establishments can have pharmacy business. Apollo is the example. I am not very sure of individual doctors having practice whether they can have pharmacy business.
07 October 2017
I am talking about those medicines or injections which are purchased by an eye specialist... But not by patient because of quality and used during eye surgery or operation... Are they taxable...
07 October 2017
These are sales as medicine business IDT is applicable. also it's not attracted in doctors services (exempted)in anyway...
But, he (doctor) can't run pharmacy business. Above said goods is taxable except doctor services (Operation or Surgery or Consulting)
07 October 2017
In my view, Such medicines are compulsorily required for providing services......... So same is part of professional receipts.
You are not selling this goods to your customer. So same is your consumables & no tax levied on same
09 October 2017
If the doctor is providing service like putting the eye drop to dilate the eyes. Now this medicine, the doctor is using for many patients thus, it is consumables for doctor, it forms part of the composite service and thus not chargeable to GST. In case of surgery the doctor used anesthesia it also forms part of consumable as it may be used for one or more than one patient. Thus not charged to GST. Now after the consultation the doctor may prescribe some eye drops which has to be regularly used by the patient before coming for further checkup. These medicines, the patient can purchase from in house pharmacy (in case of hospitals) or any pharmacy outside the doctor's premises. These medicines purchased by patient are chargeable to GST. I am not sure whether the doctor can run pharmacy business or not.
09 October 2017
Mam,
I fully agreed with you for above said details.. Also I don't know the law and rule for Doctor....
But, I confirmed my friend last 1 or 2 months before. Bcoz, already one query in our CCI portal. At the time I contact my friend he is running a Hospital. He said services only out of Tax all other taxable under GST....
Also the pharmacy and Doctors rule A Pharmacist only run a pharmacy. Doctor can't Run his name....
CAclubindia
