A dentist provide Dental services of Rs. 13 Lacs .is it taxable. And also medical shop turnover of Rs. 12 Lacs. Both exceed 20 Lacs. GST registration mandatory not not...

Reply—Services by way of health care services by a clinical establishment, an authorized medical practitioner or para-medics is exempted under GST, therefore no need to take GST registration if doctor is only engaged in consultation service.

However if doctor is also engaged in selling medicines and having aggregate turnover of more than Rs. 20 lakh with or without including consultancy charges, GST registration would become mandatory and output tax shall be applicable on sale of Medicines and ITC on purchase of Medicine will be available.