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Hospital

Akash Thakur (Lawyer) (75 Points)

15 March 2019

sir hospital ko gst registration lena padega ya nahi

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4 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178226 Points)
Replied 15 March 2019

Depends. If only exempted services i.e. IPD. OPD etc. then not required. But if any taxable supplies along with the said services like medicine sell, rental income etc, and when aggregate turnover exceed 20/10 lakhs limit, then registration compulsory.

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jaheer hussain (577 Points)
Replied 15 March 2019

yah I agreed rambhia comment

1 Like

Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 15 March 2019

Hospitals can be liable to register and pay GST in the following illustrative cases:

1. Incentive commission received from Diagnostic service providers

2. Rental for space from Doctors/ ICU rental/ - fee charged to Doctors for use of hospital facilities

3. Sale of medicines.

4. Services provided to other than patients- food - room etc

5. Liable to pay GST on reverse charge under sec 9 (3) - transportation by GTA, Advocates service, Taxable Service received from outside India

6. Sale of medicines to inpatients if charged separately and not as a package - Arguably in this case.

7. Sending Doctors / Nurses on deputation to other hospitals/ nursing homes - can be said to be a man power supply.

This list can be added to if one understand what are all the activities of the Hospital. Many times all these services are provided by another entiity to avoid the maintenance of elaborate records by the Hospital.

3 Like

VIJEESH K P (Tax Professional) (37 Points)
Replied 15 March 2019

Regisration required even if exempted supply aggregate to 20lakhs. But no need to pay tax unless rendering taxable supplies. IP medicine is considered exempted. OP medicine is taxable. All depends on what you deal with