Chartered Accountant · ICAI M.No. 153926 · FRN 136869W · Reviewed on 7 October 2026
The healthcare exemption, precisely
Notification 12/2017-Central Tax (Rate), entry 74, exempts healthcare services by a clinical establishment, an authorised medical practitioner or paramedics — consultations, diagnosis, treatment, surgery. Two carve-outs matter: cosmetic or plastic surgery is taxable unless reconstructive (post-accident, congenital), and room rent above ₹5,000 per day (non-ICU) in a hospital attracts 5% GST since 18 July 2022.
The income streams that pull doctors in
Most doctors who end up needing registration get there through side streams: selling medicines from an attached pharmacy (goods, taxable), renting out commercial premises, speaking fees and honorariums from pharma companies, online content income, or aesthetic-procedure revenue. Once any taxable supply exists, aggregate turnover under section 2(6) includes the exempt consultation income too — a practitioner with ₹18 lakh of exempt fees and ₹3 lakh of taxable rent has crossed ₹20 lakh and must register.
Non-medical professionals
Consultants, freelancers, architects, engineers, designers and CAs enjoy no exemption: registration is due once aggregate turnover crosses ₹20 lakh (₹10 lakh in special-category states). Working for clients in other states does not change this — service suppliers keep the ₹20 lakh threshold even for inter-state supplies (Notification 10/2017-Integrated Tax). Exports of services are zero-rated: below the threshold registration stays optional, but registering with an LUT is usually worthwhile to claim input-credit refunds. Our GST practice maps your streams and registers you only when the law actually asks.