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Hospital & Nursing Home Invoice Template

GST invoice for hospitals — SAC 9993 healthcare exempt, pharmacy and cafeteria taxable

Why this template?

Hospital and nursing home services are fully exempt from GST as healthcare services provided by clinical establishments. However, pharmacy sales, cafeteria food, parking charges, and accommodation in non-medical wards (above specified rates) may attract GST.

Common HSN/SAC codes for Hospital & Nursing Home

CodeDescriptionGST Rate
9993In-patient and OPD healthcare services0%
3004Medicines (pharmacy retail)12%
9963Cafeteria and food services to non-patients5%
9985Ambulance services0%
9967Paid parking within hospital campus18%

Sample line items

  • OPD consultation charges (exempt)
  • IPD room charges (exempt)
  • Surgery and procedure charges (exempt)
  • Pharmacy sale to patient
  • Cafeteria food (non-patient)

Industry-specific notes

  • All healthcare services by clinical establishment: fully exempt
  • Medicines sold by hospital pharmacy: 5%/12% GST
  • Food to in-patients as part of treatment: exempt
  • Food to attendants/visitors in cafeteria: 5% GST
  • Ambulance services: exempt from GST

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