GST Registration applicable for medical store run by Charitable Trust

THE AUTHORITY FOR ADVANCE RULING

The Questions and Ruling as follows :

1. Whether applicant is required to be registered Medical Store run by Charitable Trust?

2. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)

GST Registration applicable for medical store run by Charitable Trust

RULING

1. The applicant is required to obtain GST Registration for medical store run by Charitable Trust as per the relevant provisions of the GST Act, 2017.

2. The Medical Store providing medicines at a lower rate amounts to supply of goods as per the relevant provisions of the GST Act, 2017.