Why this template?

Diagnostic testing services (pathology, radiology, blood tests) provided by clinical laboratories are exempt from GST. However, reagents, consumables, and diagnostic equipment attract 12% GST. Diagnostic equipment imported for hospital use may be eligible for concessional customs duty.

Common HSN/SAC codes for Lab & Diagnostics

Code	Description	GST Rate
9993	Diagnostic testing services (pathology/radiology)	0%
9018	Diagnostic instruments and equipment	12%
3822	Diagnostic reagents and test kits	12%
3005	Wadding, gauze, bandages (consumables)	12%
8419	Laboratory sterilisers and autoclaves	18%

Sample line items

Blood test panel (CBC, lipid)
MRI / CT scan charges (exempt)
Pathology report processing
Reagent kits (supply to labs)
Diagnostic equipment supply

Industry-specific notes

Diagnostic services (tests, scans): exempt from GST
Diagnostic reagents (HSN 3822): 12% GST
Medical instruments (HSN 9018): 12% GST
Lab consumables: 5%–12% depending on HSN
Labs must issue proper invoices for taxable goods (reagents, kits) even if services are exempt