12 July 2021
Sir, A private hospital maintained person pharmacy store regular scheme registered in gst act. Sales of medicines two types of transactions 1.sales to inpatients 2.sales to out patients Query: Dealer purchase of medicine input credit claim on sale to inpatient or sales to outpatients or both types of outward supplies applicable every month show procedure in gstr3b return filed.
13 July 2021
Sale to inpatient is exempt if pharmacy and hospital under one registration or under same PAN.
Itc in this case will have to be taken proportionately.
CAclubindia
