Itc claimed against on in patients or out patients in gst act.

SIR,

A pharmacy stores business  regular scheme gst  registered  dealer sales of medicines two types

1.sales of medicines to inpatients 

2.sale of medicines to out patients

dealer (purchases of medicines) itc claimed against on  sales of medicines to inpatients or out patients out put  itc every month  showing in gstr3b returns.

Question:

1.Dealer pharmacy stores and hospital  both single person maintained.

2.Dealer pharmacy stores and hospital difference persons maintained