Home Forum Goods and Services Tax - GST Month 4 2021 2021 (4) This
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GST ON DOCTORS FOR SALE OF LENSES - Goods and Services Tax - GSTExtract One of our client is an eye surgeon and had charged surgery charges from patient including cost of lenses. Earlier he used to issue invoice of consolidated amount including cost of lens and mentioned as surgery charges in invoice and no breakup of such amount was given in invoice. Now insurance companies had mandated to provide separate bills for cost of lens and surgery charges to process the claims of patients. As per advance ruling in the case of Terna Public charitable trust, it is clear that cost of consumables, medicines etc. charged from inpatients will be exempt being composite supply of health care treatment. Now query is If invoice of lens and surgery charges are issued separately as required by insurance companies even then it will be considered as composite supply or in such case taxability will change.
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