GST registration for doctors and clinics

What is exempt

Diagnosis, treatment and care for illness, injury, deformity, abnormality or pregnancy, by a doctor or a clinical establishment such as a clinic, nursing home or diagnostic centre, are exempt. Consultation fees, OPD procedures, surgery and diagnostic tests fall in this category. A doctor paid by a hospital for consultations is also providing exempt healthcare. A person supplying only exempt services is not required to register.

What is taxable

• Cosmetic and aesthetic procedures not done for medical treatment, such as hair transplants, fillers and skin treatments for appearance. Reconstructive surgery after injury, illness or congenital defects remains healthcare.
• Medicines and products sold over the counter to walk-in or OPD patients from a clinic pharmacy are a supply of goods. Medicines given to in-patients as part of treatment are part of the exempt healthcare service.
• Renting space or equipment in your clinic to other practitioners.
• Paid lectures, writing, brand endorsement or clinical trial coordination outside patient treatment.

When a clinic must register

Aggregate turnover includes exempt supplies. A dermatology clinic with Rs. 30 lakh of consultation fees and Rs. 8 lakh of cosmetic procedures has aggregate turnover of Rs. 38 lakh, so it must register even though most income is exempt. If the pharmacy is run by a different person, such as a family member under their own PAN, its turnover is tested separately.

Once registered, the clinic charges GST only on taxable items. Input tax credit has to be split, because credit on inputs used for exempt healthcare is not available.

Practical points

Bill cosmetic procedures and pharmacy sales separately from consultations so the exempt and taxable parts are clear. Keep case records that show the medical purpose where a procedure could look cosmetic. A professional can assess whether your mix of services needs registration and set up billing that keeps the exempt part clean.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.