Free tool
Tax invoice vs bill of supply
One patient often receives both an exempt service and a taxable item — a consultation plus a strip of medicine. Those belong on two different documents. Enter your lines below and get a print-ready specimen of each: a tax invoice for the taxable lines, and a bill of supply for the exempt ones.
Specimen — Tax Invoice
For your taxable lines only.
| Item | HSN/SAC | Taxable | Tax | Total |
|---|---|---|---|---|
| Antibiotic course (dispensed)@ 12% | 3004 | ₹1,000.00 | ₹120.00 | ₹1,120.00 |
- Taxable value
- ₹1,000.00
- CGST
- ₹60.00
- SGST
- ₹60.00
- Total tax
- ₹120.00
- Invoice total
- ₹1,120.00
Mandatory fields a real tax invoice must carry
- Supplier name, address, and GSTIN
- Consecutive serial number (unique, for the financial year)
- Date of issue
- Recipient name, address, and GSTIN (or state, if unregistered)
- HSN / SAC code for each line
- Description, quantity, unit, and taxable value per line
- Rate and amount of CGST + SGST, or IGST
- Place of supply (for inter-state)
- Whether tax is payable on reverse charge
- Signature or digital signature of the supplier
Specimen — Bill of Supply
For your exempt / nil-rated lines only. No tax is charged.
| Item | HSN/SAC | Value |
|---|---|---|
| Doctor consultation | 9993 | ₹500.00 |
- Total
- ₹500.00
Mandatory fields a real bill of supply must carry
- Supplier name, address, and GSTIN
- Consecutive serial number (unique, for the financial year)
- Date of issue
- Recipient name, address, and GSTIN (if registered)
- HSN / SAC code for each line
- Description and value of the exempt goods or services
- Signature or digital signature of the supplier
These are indicative specimens, not legally compliant documents. You choose each rate; we never guess an HSN/SAC. Confirm the correct rate and HSN/SAC for every line — and your invoice's mandatory fields — with your accountant before you bill a patient.
Runs entirely in your browser — the figures you enter never leave your device.
Why two documents, not one
Under the GST law a registered person issues a tax invoice for taxable supplies and a bill of supply for exempt or nil-rated supplies. A tax invoice shows the GST charged — CGST plus SGST within a state, or a single IGST across states. A bill of supply shows no tax at all, because the supply is exempt. Mixing the two on one slip is the common error this tool helps you avoid.
The amount you type per line is the taxable value (before GST). You pick the rate, or mark the line Exempt / nil; the tool routes each line to the right document and computes the split. It never invents an HSN or SAC — that field is yours to fill, and we only echo what you type.
Which clinic lines are exempt and which are taxable is its own question. Most core clinical services are exempt, while goods and some services are taxable. Our GST billing guide and the HSN/SAC primer cover which is which, and the GST calculator works a single line.
Sources
Frequently asked questions
- What is the difference between a tax invoice and a bill of supply?
- A tax invoice is issued for taxable supplies and shows the GST charged — CGST and SGST for a same-state supply, or IGST across states. A bill of supply is issued for exempt or nil-rated supplies, where no tax is charged, so it shows no GST. A registered person supplying exempt goods or services issues a bill of supply instead of a tax invoice.
- Can one document be both a tax invoice and a bill of supply?
- When a single patient receives both taxable and exempt items, the cleaner approach is to keep the heads separate: the taxable lines belong on a tax invoice and the exempt lines on a bill of supply. This builder splits your mixed lines into the two specimens so you can see exactly which line sits where.
- Is a consultation on a tax invoice or a bill of supply?
- Most core healthcare services by a clinical establishment are exempt, so a plain consultation typically goes on a bill of supply, not a tax invoice. The exemption is not blanket — taxable goods such as dispensed medicines or taxable procedures still need a tax invoice. Confirm each line's status with your accountant.
- What is the format of a bill of supply?
- A bill of supply carries the supplier's name, address and GSTIN; a consecutive serial number; the date; the recipient's details; the HSN or SAC code; a description and value of the exempt supply; and the supplier's signature. It does not show any tax amount, because exempt supplies carry no GST.
- Does this tool produce a legally compliant invoice?
- No. It produces indicative specimens to show the split and the mandatory fields each document must carry. You choose every rate, and you enter the HSN or SAC — the tool never guesses one. Confirm the correct rate, the HSN/SAC, and the full set of mandatory fields with your accountant before billing a patient.
Bill the mixed visit without thinking about it.
In Avinya Plus, each catalogue item carries its own HSN/SAC and rate, so a single visit posts taxable lines and exempt lines to the right place and prints a clean A4 or 80mm thermal document. See it on your own services.