Create GST-compliant invoices for pharmacies, hospitals, diagnostic labs, medical equipment suppliers, and healthcare services with correct HSN codes and tax rates.
| # | Description | HSN/SAC | Qty | Unit | Rate ₹ | Tax% | Amount |
|---|
The pharmaceutical and healthcare sector has a complex GST structure in India. While most medicines attract 12% GST, essential medicines listed in the National List of Essential Medicines (NLEM) are exempt from GST. Healthcare services provided by licensed clinical establishments — hospitals, clinics, diagnostic labs — are also exempt from GST.
Pharmacies and medical equipment suppliers must register for GST if annual turnover exceeds ₹40 lakhs (for goods) and issue proper tax invoices for every taxable sale. The invoice must include the Drug License number, batch details, and expiry date for pharmaceutical products.
All healthcare services provided by authorised medical practitioners, hospitals, nursing homes, and diagnostic centres are exempt from GST under Notification No. 12/2017. This includes OPD consultations, IPD admissions, lab tests, and diagnostic imaging. However, cosmetic surgery, hair transplant, and other non-essential procedures attract 18% GST.
Pharmacies need a Drug License to sell prescription medicines. Include your DL number on the invoice.
Medicines use HSN 3004. Vitamins use 2936. Surgical equipment uses 9018. Medical disposables use 9020.
For medicines, include batch number, manufacturing date, and expiry date on the invoice for traceability.
Most pharmaceutical products attract 12% GST. NLEM (National List of Essential Medicines) items are exempt (0%).
Healthcare services (doctor fees, OPD, diagnostics) are GST-exempt. Cosmetic treatments and room upgrades attract 18% GST.
For Schedule H and H1 drugs, note the prescribing doctor's name and registration number on the invoice.
