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

[Som Pal]

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.

AI Summary

Ayurveda Institute Must Register for GST If Selling Medicines, Subject to 12% Tax Under HSN 3003. An autonomous institute of Ayurveda offering postgraduate courses and outpatient department (OPD) services inquired about the necessity of registering for Goods and Services Tax (GST), as suppliers are demanding a GST number. Responses clarified that healthcare services are exempt from GST, but the sale of medicines is not. If the institute sells Ayurvedic medicines, it must register for GST, as these medicines are subject to a 12% GST under HSN 3003.