Please clearify on the following issues- 1. How a medical practitioner registered under GST will issue invoice/bill, if he is charging consultation fee(exempt under GST?) & also giving medicines prescribed by it. 

2. Will a factory have to pay GST under reverse charge for labour services used by it in construction of its factory building if the labourers are hired  for daily wages and not under any works contract. Is there any difference between capital & revenue expenditure under section 9(4) of CGST 

3. If a whole seller is selling goods of pidilite company using the software provided by the company and he also purchase goods from local dealers some products which are not available with the company, then can he use second bill book to issue invoices for the goods purchased by him from local dealers as these products cannot be entered in software provided by the company for issuing invoices. In the above case, Can two separate bill books be used at the same time one for computerized billing and other for manual billing.