Applicability of gst

This query is : Resolved

Querist : Anonymous (Querist) 15 February 2018

15 February 2018 If a private hospital is receiving rental income from a shop under his premises rented for 140000 p. m. ...is hospital required for registering under gst??

RAJA P M (Expert)

Click to Talk 15 February 2018

15 February 2018 As per your query the Rental Rs. 1.40 laksh then its 16.80 lakh p.a...
Also calculate your Hospital Income including the Rental income... The Total Turn Over exceeding above 20lakhs / 10 Lakhs special States.... Then You want registration under GST

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Querist : Anonymous (Querist) 15 February 2018

15 February 2018 Sir,
If hospital is registered under trust under sec 12aa.... And providing health care services which is exempt ...still required to take registration under gst??

RAJA P M (Expert)

Click to Talk 15 February 2018

15 February 2018 Yes... You are correct.

But, The provisions applicable only for the Health Care Services...
Here also the Hospital receive Rental Income. It's not under Health Care Services. Also some of the Activities is also taxable under Hospitals...

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Querist : Anonymous (Querist) 15 February 2018

15 February 2018 Thank you sir...

Then we cant say this, that hospital is not covered under providing health care services referred under exemption list??

RAJA P M (Expert)

Click to Talk 15 February 2018

15 February 2018 Dear.,
I m not understand this one

RAJA P M (Expert)

Click to Talk 15 February 2018

15 February 2018 Health care Services are Exempt under GST also no need registration irrespective of Turn Over under GST if Only Provides excempted Services.

In case they will provide Exempted and Taxable supplies then Registration required if exceeding Turn Over limit...