GST Registration is required for Medical Stores run by Charitable Trust

The Gujarat bench of the Authority for Advance Rulings (AAR) has held that GST registration is required for all medical stores that are being run by charitable trusts or who are currently involved in the supply of medical products at a lower rate. The applicant, a charitable organisation, sought an advance ruling to clarify whether GST Registration is required for medical stores run by a Charitable Trust and whether medical stores providing medicines at a lower rate falls under the category of supply of goods. The Gujarat Bench held that registration would be required by medical stores run by charitable organisations as medicines are considered a taxable supply as per subsection 108 of section 2 of the CGST Act, 2017 and GST is leviable on medicine as per Chapter-30 of HSN code. If the medical store's annual turnover exceeds the prescribed threshold, they will be required to register as per GST law.