Topic guide
GST for clinics in India
GST trips up more clinics than almost any other compliance area, because healthcare is partly exempt and partly taxable, and the line runs straight through a normal clinic's day. This hub pulls together everything we have written on GST for Indian clinics, from whether you need to register at all to how each kind of service and product is taxed.
Start with the pillar guide for the full picture, then jump to the specific question you have. If you only need to check a number, the GST calculator does the CGST, SGST, and IGST split for you. None of this is tax advice, so confirm anything rate-specific with your chartered accountant.
Start here
Pillar guide
GST billing for clinics in India: a plain-English guide
How GST applies to clinics in India: what's exempt, when you need a GSTIN, and how CGST/SGST vs IGST and HSN/SAC codes work on a clinic invoice.
Go deeper
Compliance
Does a clinic need GST registration in India?
A clinic supplying only exempt healthcare needn't register for GST, even above ₹20 lakh. Add pharmacy or cosmetic income and the rule flips.
· 2 min read
Compliance
GST exemption for healthcare services: what's in, what's out
A clinic makes mixed supplies under GST. Consultation and treatment are exempt; pharmacy, cosmetic work, and product sales are taxable. Here's the full map.
· 3 min read
Compliance
Is GST charged on doctor consultation fees in India?
Doctor consultations and treatment are exempt from GST in India under entry 74 of Notification 12/2017. Pharmacy and cosmetic work are where tax starts.
· 3 min read
Compliance
GST on medicines and pharmacy sales in a clinic
Medicines given to an admitted patient ride along with exempt treatment. Sell the same drug over the counter and it's taxable. Here's the line for clinics.
· 2 min read
Compliance
GST on cosmetic and aesthetic procedures in India
Cosmetic procedures and hair transplants carry 5% GST without ITC since Sep 2025, not exempt like medical care. Reconstructive work stays exempt.
· 2 min read
Compliance
HSN and SAC codes for clinics, explained
What HSN and SAC codes are, why they appear on a clinic's GST invoice, and how to tell which one a consultation, procedure, or product sale needs.
· 2 min read
Frequently asked questions
- Is GST charged on a doctor's consultation?
- Most core healthcare services by a clinical establishment are exempt, so a consultation is typically nil-rated. The exemption is not blanket, though: taxable goods and certain services still attract GST. The guides here cover which lines are exempt and which are not.
- Does a small clinic need GST registration?
- A clinic supplying only wholly exempt services can be outside GST registration, even above the usual threshold. Selling taxable goods such as medicines, or crossing the turnover limit, changes that. Confirm your position with a chartered accountant.
- What GST rate applies to medicines a clinic sells?
- It depends on the product, and rates change. Many medicines sit around 5 percent after the September 2025 changes, but the right rate and HSN code vary by item. Set them once with your accountant and let your billing carry them onto every invoice.
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