Does a clinic need to register for GST?

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.

Do exempt clinical services still need an invoice?

Yes. Exempt lines go on a bill of supply rather than a tax invoice, and taxable lines need a proper tax invoice with the HSN/SAC code and GST split. Most clinics issue both because their supplies are mixed.

All checklists

Checklist

GST setup checklist for clinics

Healthcare is partly exempt and partly taxable, and the line runs straight through a normal clinic's day. This checklist covers the GST basics a clinic needs to set up cleanly. It is a primer, not tax advice, so confirm anything rate-specific with a chartered accountant.

To check a number quickly, the free GST calculator does the CGST, SGST, and IGST split for you.

Do you need to register?

Decide if you supply anything taxable at allA clinic supplying only wholly exempt services can be outside registration even above the threshold.
Check turnover against the registration thresholdSelling medicines/products or other taxable items changes the picture. Confirm with a CA.

Set up invoicing

Store each service and product with its own HSN/SAC code and tax rate.
Use a tax invoice for taxable lines and a bill of supply for exempt linesMost clinics make mixed supplies and need both.
Apply the right split: CGST + SGST same-state, IGST inter-state
Show your GSTIN and the required invoice fields (e.g. under CGST Rule 46).

Day to day and ongoing

Issue the correct document for every sale (don't mix them up).
Keep invoice numbering clean and sequential.
File returns on time and reconcile — with your accountant.
Re-check rates when slabs change (e.g. the 2025 changes).

This is general information, not tax advice. GST rates, exemptions, and thresholds change and depend on the specific supply. Confirm your clinic's codes, rates, and filing obligations with a chartered accountant.

Sources

CBIC — GST (rates, HSN/SAC, invoicing rules)

Free GST calculator →GST billing for clinics →Does a clinic need GST registration? →

Frequently asked questions

Does a clinic need to register for GST?: 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.
Do exempt clinical services still need an invoice?: Yes. Exempt lines go on a bill of supply rather than a tax invoice, and taxable lines need a proper tax invoice with the HSN/SAC code and GST split. Most clinics issue both because their supplies are mixed.

Run the clinic once the paperwork's done.

Avinya Plus handles records, GST billing, and scheduling in one system built for Indian clinics. See it on a quick demo.