Whether GST is applicable on an Autonomous Institute of Ayurveda which is not selling

[Guest]

This is All India Institute of Ayurveda conducting PG course and running OPD services. Kindly confirm whether this Institute is required for registration GST. Our most of supplier refused to supply material unless the institute provide GST number.

[KASTURI SETHI]

Health care services are exempted from GST. Services are exempted but supply of medicine is not exempted. If you sell medicines in addition to service you will have to apply for registration. Ayurvedic medicines attract GST @12% under HSN 3003.

[Himansu Sekhar]

Correct view sir

AI Summary

Healthcare services exemption may not cover sale of medicines; medicine sales attract GST requiring registration. Healthcare services provided by the institute are exempt from GST and do not by themselves require registration. The supply of medicines is not exempt; sales of Ayurvedic medicines are taxable supplies and, when made by the institute alongside exempt services, can create a GST registration and compliance obligation.