GST compliance is non-negotiable for Indian hospitals and clinics in 2026. While most healthcare services are GST-exempt, the moment you sell medicines, run a pharmacy, or do diagnostic tests, GST applies — and the rules are strict.
Which Hospital Services are GST-Exempt?
- Doctor consultation fees
- In-patient room charges (up to ₹5,000/day for non-ICU)
- Most diagnostic tests when part of patient treatment
Which Services Attract GST?
- Pharmacy sales — 5%, 12% or 18% based on HSN code
- Cosmetic / aesthetic procedures — 18%
- Room rent above ₹5,000/day — 5% without ITC
How SmartHospital India Handles GST Automatically
The platform auto-maps HSN codes for pharmacy SKUs, applies the correct GST 2.0 slab on each line item, generates compliant tax invoices with separate CGST/SGST/IGST columns, and exports GSTR-ready reports for your CA.
