Medical professionals enjoy a GST exemption on healthcare services but still have income tax, TDS and registration obligations. Clinics have additional licences.

This guide covers compliance for doctors and clinics.

Registrations you need

  • Clinical establishment registration (state-specific)
  • GST registration only if providing taxable (non-healthcare) supplies above threshold
  • Business structure for larger practices

Taxes and returns

  • Healthcare services are largely GST-exempt
  • Income tax; Section 44ADA presumptive scheme for eligible professionals
  • TDS on rent, equipment and professional payments

Practical tips

  • Healthcare services are GST-exempt, but shops/pharmacy sales may attract GST
  • Use 44ADA to simplify professional income taxation
  • Maintain proper records of receipts and expenses

Frequently asked questions

Is GST applicable on doctor's consultation?

Healthcare services by clinical establishments and authorised practitioners are exempt from GST.

Can doctors use presumptive taxation?

Yes, doctors are among the specified professionals eligible for Section 44ADA within the receipts limit.