Q.22 If a Hospital is dealing only in Exempt supply i, e no OPD medicine sales or taxable supply , can it avoid GST registration as making only exempt supply . Medical shop in the establishment is a separate entity under composition which supplies to hospital too ? 

Ans. In case you are engaged in the supply of exclusively exempted goods or services or both, in that case there is no requirement of obtaining registration under Section 23 of the CGST Act, 2017.

Q.21 hello, my client is exporting consultancy services from aug 2021 but took gst no. in feb. his total supply till date is 55 lakh.

1. should he pay 18% on 35 lakh means treating 35 lakh as taxable value??
2. should he treat 35 lakh as 118%?
3. Can he claim refund of GST paid? 

Ans. In case your client is exporting consultancy services, in that case you need to apply for LUT and make exports without payment of duty.

Further, the requirement of taking registration arises once you cross the limit of Rs. 20 L in case of services. Therefore, tax ,if applicable, needs to be discharged only after obtaining the registration. Consequently, 35 Lakhs shall be treated as taxable value.

If your client is not charging GST from his client, tax needs to be paid by your client from his own pocket and if all the conditions of exports are satisfied, he can claim a refund. No need to consider it 118%.

Yes, if all the conditions of exports of services are satisfied, he can apply for a refund.

 It is advisable to make exports under LUT.

Q.20 Provide 8-digit HSN code for token vending machine ? 

Ans. To specify the HSN of the token vending machine, we require more details about the vending machine i.e. clarity about the type, usage etc.

Based on our understanding, the HSN for vending machine are: