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.
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.
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