Free tool
GST calculator for clinics and doctors. Does your clinic need to register, and on what?
Free GST calculator for Indian clinics: enter consultation fees, medicines, cosmetic work and rent, see exempt and taxable turnover, the ₹20 lakh or ₹10 lakh threshold and whether registration applies.
Exempt health care services, a year
Taxable lines, a year
Where the clinic is
Section 22(1) sets ₹20 lakh, and ₹10 lakh for the special category States. Ask your CA which applies to your State.
Figures are kept only in this browser on this device and are never sent to Vitels. Press Clear on a shared computer.
Enter the year's consultation fees, then any taxable lines, to see the position.
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What decides a clinic's GST position
The calculator applies these clauses. Each card quotes the text the arithmetic rests on.
- Notification No. 12/2017-Central Tax (Rate), Sl. 74 and para 2(s), 2(k), 2(zg)
Consultation fees are exempt, at any amount
Serial number 74 exempts "health care services by a clinical establishment, an authorised medical practitioner or para-medics" at a Nil rate. A clinic is named in the definition of clinical establishment, and the entry sets no fee limit.
- CGST Act, 2017, section 23(1)(a)
Only exempt supplies: no registration
"Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax" is not liable to register. A consultation-only clinic is outside registration however large its turnover.
- CGST Act, 2017, sections 22(1) and 2(6)
One taxable line changes the test
The word is "exclusively". Once the clinic makes any taxable supply, section 22(1) decides: registration when aggregate turnover in a financial year exceeds ₹20 lakh, or ₹10 lakh in the special category States. Aggregate turnover counts exempt supplies too, so the consultation fees are added in.
- Notification No. 12/2017-Central Tax (Rate), para 2(zg)
Cosmetic work sits outside the exemption
"Health care services" excludes "hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma". Aesthetic procedures are taxable.
- Notification No. 9/2025-Central Tax (Rate), Schedule I, Sl. 233 and 234; Notification No. 10/2025; Tamil Nadu AAR 50/AAR/2019
Medicines sold to OPD patients
A sale of goods is a separate supply. Advance rulings treat medicines given to admitted in-patients as part of exempt health care and medicines to out-patients as taxable. From 22 September 2025 medicaments of headings 3003 and 3004 are at 2.5% central tax, with State tax alongside; 37 listed drugs are fully exempt.
- CGST Act, 2017, section 7(1)(a); Notification 12/2017, Sl. 12
Rent from a cabin or counter is a supply
"Rental" and "lease" are named as supply. Renting a room to another doctor, a lab or a pharmacy is taxable; the renting exemption covers only a residential dwelling used as a residence.
- CGST Act, 2017, section 31(3)(c); CGST Rules, 2017, rules 46, 46A and 49
Registered clinics issue a bill of supply for consultations
A registered person supplying exempt services issues a bill of supply, not a tax invoice, with the particulars in rule 49. The taxable lines go on a tax invoice under rule 46, or on one invoice-cum-bill of supply to an unregistered patient under rule 46A.
- CGST Act, 2017, section 25(3)
Voluntary registration is allowed
A clinic under the threshold may register on its own. After that "all provisions of this Act, as are applicable to a registered person, shall apply": returns, bills of supply and tax on the taxable lines.
- CGST Act, 2017, section 103(1)
A ruling binds only its applicant
The advance rulings on medicines bind the hospital that asked and the officer concerned, nobody else. Your CA reads your own facts against the text; this calculator shows the arithmetic once that reading is made.
Working out your clinic's GST position
Once a year, or the month a new line of income starts.
Add up the year's consultation, procedure and treatment fees from the receipt book or the clinic software's day-close totals
List every other rupee the clinic takes: products from the shelf, medicines to OPD patients, cosmetic packages, rent from a lab or a visiting doctor
If that second list is empty, the clinic supplies only exempt services and section 23(1)(a) keeps it out of registration
If it is not empty, add both lists together: that is aggregate turnover under section 2(6)
Compare it with ₹20 lakh, or ₹10 lakh in a special category State; above it, register under section 22(1)
After registration, put GST on the taxable lines, issue a bill of supply for consultations and file returns
Take the list to your CA before the first taxable sale, not after; the exclusion ends on that day, not at the year end
The year's totals, from the receipt book or the software
Vitels closes each day by cash, UPI and card, prints receipts on the clinic letterhead with the registration number, and exports every bill as CSV for your CA. Consultation totals for the year come from the reports, not from a shoebox.
Straight answers
Do doctors have to pay GST on consultation fees?
No. Health care services by a clinical establishment or an authorised medical practitioner are exempt under serial number 74 of Notification No. 12/2017-Central Tax (Rate). There is no fee limit on the exemption.
Does a clinic earning more than ₹20 lakh need GST registration?
Not if every rupee is from exempt health care services. Section 23(1)(a) of the CGST Act excludes a person engaged exclusively in exempt supplies from registration at any turnover. The ₹20 lakh test in section 22(1) applies only once the clinic makes a taxable supply.
Is the ₹20 lakh threshold counted on consultation fees too?
Yes, once a taxable supply exists. Aggregate turnover under section 2(6) includes exempt supplies, so a clinic with ₹19 lakh of consultations and ₹2 lakh of product sales is at ₹21 lakh and above the threshold.
What GST rate applies to medicines a clinic sells?
From 22 September 2025 most medicaments of headings 3003 and 3004 are in Schedule I of Notification No. 9/2025-Central Tax (Rate) at 2.5% central tax, so 5% with State tax. Thirty-seven listed drugs are exempt under Notification No. 10/2025. The calculator uses 5% by default and lets you change it.
Is cosmetic or aesthetic treatment exempt from GST?
No. The definition of health care services in paragraph 2(zg) of Notification 12/2017 excludes hair transplant and cosmetic or plastic surgery unless it restores or reconstructs anatomy after a congenital defect, developmental abnormality, injury or trauma. The calculator defaults to 18% for this line; confirm the rate with your CA.
Does this calculator deduct input tax credit?
No. It shows output tax on the taxable lines at the rate you enter. Credit on purchases, the composition scheme and reverse charge are for your CA to work through on the clinic's own books.
Is anything I type sent to Vitels?
No. The figures are kept only in this browser so they are still there when you come back, and Clear removes them. Nothing is uploaded.
This calculator applies the Central Goods and Services Tax Act, 2017, Notification No. 12/2017-Central Tax (Rate) and Notifications No. 9/2025 and 10/2025-Central Tax (Rate), as read on 26 Oct 2026, to the figures you enter. State tax applies at the same rate as central tax within a State. It is arithmetic, not tax advice; the rates for products and procedures are defaults you can change, and your Chartered Accountant reads your own facts against the text.
Related tools and pages
GST on doctor consultation fees
The exemption, the definitions, the threshold and what an advance ruling can settle.
OpenGST on medicines sold by a clinic
In-patient and out-patient rulings, and the medicine rates after 22 September 2025.
OpenBill of supply for doctors
Which document a registered clinic issues for exempt consultations, and what it must contain.
OpenClinic receipt maker
The receipt an unregistered clinic gives, on the letterhead with the registration number.
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