GST on veterinary services in India: what a clinic bills with and without tax
Most vet clinic owners know that treatment is GST exempt, then get stuck the moment a bill has a consultation, three medicines, a bag of pet food and a grooming session on it. This guide separates what is exempt from what is taxable and shows how to put both on one bill. Tax rules and rates change, so treat this as general information and confirm your own position with your CA.
Run a vet clinic? Pet records, WhatsApp vaccine reminders and billing that deducts stock. 30-day free trial, then ₹799/month.
Start free trialThe exemption in one line
Services by a veterinary clinic in relation to the health care of animals or birds are exempt from GST under the GST exemption notification for services (Notification 12/2017, Central Tax (Rate)). In practice that covers consultation, examination, treatment, surgery, vaccination and similar health care done by the clinic.
The exemption is for health care services. It does not automatically cover everything a clinic sells.
Exempt or taxable: a working table
| What is on the bill | Usual treatment | Note |
|---|---|---|
| Consultation, examination, treatment, surgery | Exempt | Health care of the animal by the clinic |
| Vaccination and injections given during treatment | Generally exempt as part of the health care service | Ask your CA how to show the vaccine itself if you bill it as a separate product |
| Medicines sold over the counter | Taxable goods | At the rate for that medicine, with its HSN code |
| Pet food, accessories, shampoos | Taxable goods | Rate depends on the product |
| Grooming and boarding | Generally taxable services | Not health care, so the exemption usually does not apply |
Do I need a GST registration?
- Registration depends on your aggregate turnover, and aggregate turnover counts exempt supplies too, so consultation income is included when you check the threshold.
- A clinic that only provides exempt health care services and sells nothing taxable is generally not required to register.
- Once you sell taxable items such as medicines, food or grooming and your total turnover crosses the threshold for your state, registration applies.
- Thresholds differ for goods and services and by state, so ask your CA which limit applies to you.
How to lay out a mixed bill
- Put services and products on separate lines, never as one lump sum.
- Show exempt lines at 0% and taxable lines with their own rate and HSN or SAC code.
- If you are registered, a bill for only exempt items is a bill of supply; taxable items need a tax invoice. Many clinics issue one combined invoice-cum-bill of supply.
- If you are not registered, do not print or collect GST at all.
- Keep the pet and owner name on the bill so it matches the clinical record.
Input tax credit
A registered clinic cannot claim input tax credit on purchases used for exempt services. Where purchases are used for both exempt and taxable sales, credit has to be apportioned. This is the part most worth a conversation with your CA, because it decides whether medicine purchases are a cost or a credit.
How FINTY helps
In FINTY each line on a vet bill carries its own GST rate and HSN or SAC code, so a consultation at 0% and a taxable medicine sit on the same bill correctly. If the clinic has no GSTIN saved, GST is never charged, even if an item has a rate set. Billing a medicine also deducts it from stock. There is a permanent free plan, a 30-day free trial on paid plans, and the Vet Clinic plan is ₹799 a month.
Run your clinic from one screen
FINTY keeps owners, pets and vaccine history together, sends WhatsApp reminders, and bills a visit while deducting medicine stock. 30-day free trial, then ₹799 a month.
Start your clinic's free trialQuestions
Is GST applicable on veterinary consultation fees?
Health care services by a veterinary clinic for animals or birds are exempt from GST, so consultation and treatment fees are generally billed without GST. Confirm with your CA.
Is there GST on veterinary medicines?
Medicines sold as products are taxable goods at the rate that applies to that medicine. The exemption covers the clinic's health care service, not products sold over the counter.
Is pet grooming GST exempt?
Generally no. Grooming and boarding are not health care, so they are usually taxable when the clinic is registered.
Does exempt income count towards the GST registration limit?
Yes, aggregate turnover includes exempt supplies. Whether you must register also depends on whether you make any taxable supplies, so check with your CA.