(1) No GST is applicable to fees taken by a homeopathic doctor since services by way of health care services by a clinical establishment, an authorised medical practitioner or paramedics are fully exempted from GST.
(2) Medicine given by a doctor comes under “goods” and NOT “services”, therefore, GST may be applicable as per the rate applicable on medicines.
(3) GST rates on medicines are 5% and 12%. There is a long list of medicines (and their salts) mentioned in the GST rate structure. You have to check which are the medicines that you give and the GST rate on that.
(4) If you come within the taxable limits of GST, then you as homeopathic doctor will have to register for GST. As I mentioned above, for services by way of health care services by a clinical establishment or an authorised medical practitioner, GST is not applicable and accordingly on this account, no GST registration is necessary. For giving medicines during your practice, up to Rs. 20 lakh value per annum, there is GST exemption; so there would be no need to register on this account if the value of the medicines given is less than that amount. If the value of medicines is between Rs. 20 lakh and Rs. 75 lakh per annum, then GST registration may be necessary but you may opt for the composition scheme, where 1% GST composition rate may need to be paid. For value of medicines more than Rs. 75 lakh per annum, you have to pay regular GST at the rate of 5% or 12%, as the case may be, but with input tax credits.
You may consult your accountant for more details.
Dr. Ashok Dhamija is a New Delhi based Supreme Court Advocate and author of law books. Read more about him by clicking here. List of his Forum Replies. List of his other articles. List of his Quora Answers. List of his YouTube Videos.
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