Clinic › GST on clinic bills

GST on clinic and doctor bills

Most of what a clinic charges for treatment is exempt from GST. The bill you issue depends on whether you are registered.

The exemption

Health care services by a clinical establishment, an authorised medical practitioner or a para-medic are exempt from GST under Notification 12/2017-Central Tax (Rate), the health care entry under heading 9993. A clinical establishment includes a hospital, nursing home, clinic or similar place that offers diagnosis, treatment or care. These notes were read from secondary sources on 14 November 2026; read the notification or ask your accountant before relying on them for a particular service.

Which bill to make

• Not registered for GST: a plain consultation bill. Choose No GST.
• Registered for GST but only exempt services: a bill of supply, not a tax invoice. Choose Bill of supply.
• Some taxable items (for example a cosmetic procedure or goods that are not health care): a tax invoice for those lines, with your GSTIN and the rate typed on each line. Ask your accountant which of your services are taxable; this site does not decide it.

The books

A visit with an amount reaches the Nivesh Sahayak App as a sale, so your dues, day book and reports include it. Exempt supplies appear in GSTR-1 as exempt supplies, not as taxable sales.