Hospitals and clinics must classify exempt healthcare services versus taxable supplies such as cosmetics, room rent above thresholds, and outsourced diagnostics billed separately.
Key areas
- Exempt vs taxable healthcare services under GST notifications
- Pharmacy and medical store registration where applicable
- ITC rules on equipment, consumables, and construction
- Coordination with FSSAI for food services in hospitals
Related guides: hotels & restaurants GST, FSSAI & food business, and GST registration.
