Sirs,
My brother is M.D. (Skin) at Ahmedabad. His main source of income is consulting income as a doctor, he is also doing some hair treatment as well as beauty treatment. In 2020-21 his consulting income as a doctor is 1898000/- and Rs. 230000/- for hair & beauty treatment. GST department has asked to pay GST on hair & beauty treatment income. Whether he is liable to pay GST or he can claim exemption?