GST Registration
GST Registration for Doctors & Clinics
Healthcare services from doctors, clinics, and hospitals are largely exempt from GST. Registration can still be needed if your practice sells taxable goods, such as a pharmacy counter or diagnostic products, or offers services beyond core healthcare, like cosmetic procedures unrelated to an illness, which are taxable.
Core healthcare: exempt
Diagnosis, treatment, and care from a clinical establishment or registered medical practitioner are exempt from GST.
Taxable exceptions
Cosmetic and plastic surgery unrelated to a medical condition, and the sale of medicines or products beyond prescribed treatment, attract GST.
Mixed practices
A clinic running a pharmacy or diagnostic lab alongside consultations often needs GST registration for the taxable part of its 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, From Anywhere in India
For the full GST registration walkthrough, covering eligibility, documents, fees, and penalties, see our main GST Registration guide.
Talk to a GST Expert
Free consultation. We respond fast and file within 24 hours of receiving your documents.