Free template

Medical bill format for clinics

A clinic bill should show the clinic's name and address, the doctor's registration number, a bill number and date, the patient's name, and each item with its amount. Consultation is exempt from GST; medicines sold to outpatients carry GST, mostly 5%. Below is what to put on the bill, and a free template you can print.

Get the free template ↓Last reviewed 10 November 2026

What to put on a clinic bill

The clinic's name, address and phone, and its GSTIN if it is registered for GST.
The doctor's registration number. Clause 1.4.1 of the 2002 Code of Ethics Regulations asks for it on money receipts given to patients, as well as on prescriptions.
A bill number that goes up in order and is never reused, and the date.
The patient's name, and a mobile number if you want to find the bill later.
Each item on its own line: consultation, procedures, medicines (with quantity and rate).
The total, the amount in words, and how it was paid.

GST on clinic bills, in plain words

GST on what a clinic charges
What you charge for	GST	Why
Consultation, check-up, procedures	Exempt	Health care services by a clinical establishment or an authorised medical practitioner are exempt (Notification 12/2017-Central Tax (Rate), entry 74). Service code (SAC) 9993.
Medicines sold to outpatients	Mostly 5%	A separate sale of goods. Since 22 September 2025 most medicines carry 5% GST, down from 12%, and some life-saving medicines carry none. The GST is already inside the MRP.
Medicines and consumables for admitted patients	Usually part of the exempt treatment	Advance rulings have treated them as one supply with the in-patient care. Check with your CA.
Cosmetic procedures	Taxable	Cosmetic and plastic surgery are left out of the exemption, unless they restore function after an injury, illness or birth defect.

Not registered for GST? Give a plain bill or receipt. Don't show GSTIN or charge GST on it. A doctor who only provides exempt health care services doesn't need to register.

Registered for GST? Use a tax invoice for taxed sales and a bill of supply for exempt services. When one bill to a patient has both (a consultation and medicines), the rules allow a single "invoice-cum-bill of supply" (CGST Rules, rule 46A). That is what the template below prints.

Example. A strip of medicine with an MRP of ₹105 at 5% GST: the taxable value is ₹100 and the GST is ₹5 (₹2.50 CGST and ₹2.50 SGST). The patient still pays ₹105.

This page explains common practice. It isn't tax advice. GST rules change, so check with your CA, especially before you register or start selling medicines.

Free medical bill template

Choose whether your clinic is registered for GST, type your details, and print a pad of bills. The first line is ready for the consultation fee.

Is the clinic registered for GST?

Clinic nameClinic addressPhoneDoctor's nameRegistration number

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Questions

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Is GST charged on a doctor's consultation fee?

No. Health care services by a clinical establishment or an authorised medical practitioner are exempt from GST under Notification 12/2017-Central Tax (Rate), entry 74.

Is GST charged on medicines sold by the clinic?

Usually yes. Medicines sold to outpatients are a separate sale of goods. Since 22 September 2025 most medicines carry 5% GST and some life-saving medicines are exempt. Medicines given to admitted patients as part of their treatment are treated differently; ask your CA.

Does a doctor need GST registration?

A doctor who only provides exempt health care services does not need to register. If your clinic also sells medicines, registration may become necessary as turnover grows. Ask your CA, as the limits depend on your state and on what you sell.

What is the difference between a tax invoice and a bill of supply?

A GST-registered business issues a tax invoice when it charges GST, and a bill of supply for exempt items, which shows no tax. A clinic that isn't registered simply gives a bill or receipt.

More free resources

Set up your clinic in two minutes

Add your clinic name and registration number, and you're ready for the first patient of the day.