GST checker for doctors and clinics
Enter what the clinic earned in one financial year. The checker marks each kind of income as exempt, not exempt or a question for your accountant, then says whether the clinic has to register.
Your income in one financial year, in rupees
Where the answers come from
Each answer links to the notification or section it uses: Notification 12/2017-Central Tax (Rate) for the exemption, and the CGST Act for registration. The full reading, with the quotes and the SAC codes, is in GST on doctor consultation fees in India.
Where the rules do not settle a case, such as physiotherapy fees or medicines sold at the counter, the checker says so and does not guess. It is not tax advice. GST rules change by notification, so confirm your position with a chartered accountant.
Questions
Is GST charged on a doctor’s consultation fee in India?
No. Health care services by a clinical establishment, an authorised medical practitioner or para-medics are exempt under entry 74 of Notification No. 12/2017-Central Tax (Rate).
Does a clinic that only gives consultations need GST registration?
No. Section 23(1)(a) of the CGST Act excludes a person engaged exclusively in supplying services that are wholly exempt from tax.
When does a clinic have to register for GST?
When it also supplies taxable goods or services and its aggregate turnover in a financial year passes ₹20 lakh (₹10 lakh in special category states). Exempt consultation fees count toward the turnover.
Is cosmetic surgery exempt from GST?
Not when it is purely cosmetic. The definition of health care services leaves out hair transplant and cosmetic or plastic surgery, except when it restores or reconstructs the body after a congenital defect, developmental abnormality, injury or trauma.
Which SAC code does a clinic use?
999312 for medical and dental services, including consultations and teleconsultations. 999314 is nursing and physiotherapeutic services, and 999319 covers homeopathy, unani, ayurveda, naturopathy and acupuncture.
Bills that carry the right details
In MyClinicDesk you enter your registration number once, every bill prints it, and the bill goes to the patient on WhatsApp with one tap.
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