Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Clinical healthcare is exempt
Healthcare services provided by a clinical establishment, an authorised medical practitioner or paramedics are exempt from GST. So a doctor providing purely clinical treatment generally has no GST liability and no registration requirement, however large the receipts.
Where registration is needed
Other professionals — consultants, lawyers, architects, designers — provide taxable services and must register once receipts cross the ₹20 lakh threshold (or for inter-state supply). Even a doctor can have taxable income — purely cosmetic procedures, renting out premises, or consultancy to companies — which counts toward registration. Confirm what part of your income is taxable.
A worked example
Example: a physician running a clinic earns exempt healthcare income — no GST registration. A dermatologist doing significant cosmetic procedures, or a doctor also earning ₹25 lakh of pharma-consultancy, has taxable supplies crossing ₹20 lakh and must register for those. Separating exempt clinical work from taxable services is the key analysis. Our team can determine your GST position.