TaxTMI 
TaxTMI 
There is a private hospital selling its machine to another party who resides in another city. My query is whether GST will be applicable to that sale and if yes then how much and what is the law's point of view on that?
GST APPLICABILITY
11 Nov 2022 
2 Replies 
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GST on inter state sale of hospital machinery: taxable unless charitable trust exemption applies, and registration is required.
If the hospital operates through a trust enjoying a charitable exemption the transfer may fall outside GST; otherwise the disposal of the machine constitutes a supply in the course or furtherance of business and is taxable. The applicable tax rate and HSN depend on the machinery type. As the buyer is in another state, the transaction qualifies as an interstate supply, requiring the supplier to obtain GST registration. (AI Summary)
If the hospital operates through a trust enjoying a charitable exemption the transfer may fall outside GST; otherwise the disposal of the machine constitutes a supply in the course or furtherance of business and is taxable. The applicable tax rate and HSN depend on the machinery type. As the buyer is in another state, the transaction qualifies as an interstate supply, requiring the supplier to obtain GST registration. (AI Summary)