Gst on hospital building & medical shop rent

Page no : 2

Umesh V Naig (Statutory Analyst) (452 Points)
Replied 10 July 2017

will the concept of mixed supply will be attracted ... as it is the prime objective of business vertical is running hospital medical services hence it is to be taxed as per GST and the medical shop is adjunct for running the hospital then all the rates applied will be 18% is this correct

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gauresh (accountant) (26 Points)
Replied 17 July 2017

Sir, I have attached one PDF file and explained the situation of Three health care units. One is in the partnership form and other two are in the proprietorship form. The proprietors of both the second and third health care units are the partners in the first health care unit.

The first health care unit (partnership) has created a liability of bank loan and the second and third healtch care units (which are in proprietorship form) pays their contribution as rent to the first unit (partnership) for the purpose of EMI of Bank loan. Then whether GST be applied for rent paid by second and third health care units. ...?

Attached File : 1995032 20170717121336 hospital2.pdf downloaded: 169 times

manish jain (2 Points)
Replied 07 September 2017

Is there is any limit above that GST is applied for rent

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184754 Points)
Replied 07 September 2017

@ manish Jain: For residential rent no GST

For non residential rental service.......... as such registration basic limit of 20 lakhs is taken into account. But once registered.. GST applicable for all supplies.... except Rs. 5000/- limit per day for supplies received from URD (for SR under RCM). But if rent is above 5K, this option is not appicable.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184754 Points)
Replied 07 September 2017

@ Gauresh: In the example it is not clarified about the registration criteria of all the 3 firms. The rental amunt paid to the partnership firm, aggregate turnover of all the 3 firms etc..... needs to be checked for proper reply.

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