GST Registration for Doctors & Clinics
Healthcare services provided by doctors, clinics, and hospitals are largely exempt from GST. However, registration can still become necessary if your practice also sells taxable goods (like a pharmacy counter or diagnostic products) or offers services beyond core healthcare — such as cosmetic procedures not linked to an illness, which are taxable.
Core healthcare: exempt
Diagnosis, treatment, and care services provided by a clinical establishment or registered medical practitioner are exempt from GST.
Taxable exceptions
Cosmetic and plastic surgery not related to a medical condition, and sale of medicines/products beyond prescribed treatment, attract GST.
Mixed practices
A clinic running a pharmacy or diagnostic lab alongside consultation services often needs GST registration for the taxable portion of revenue.
Frequently Asked Questions
Professional service providers like consultants, architects, and company secretaries need GST registration once turnover crosses ₹20 lakh (₹10 lakh in special-category states). Healthcare services by doctors and clinics are largely exempt from GST, but registration may still be required if the practice sells taxable products (e.g., a pharmacy) or provides other taxable services alongside.
Related Reading
- GST Registration for Consultants & Professional Service Providers
- GST Registration Online — Apply From Anywhere in India
For the full GST registration walkthrough — eligibility, documents, fees, and penalties — see our main GST Registration guide.
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