Doctor & Clinic Billing Receipt Format: Complete Healthcare Guide (2026)

Healthcare professionals, doctors, dental clinics, and physiotherapists require a specialized billing format to maintain compliance with both the Indian Medical Council and GST laws.

GST Exemption on Doctor Consultation Fees

Under Notification No. 12/2017-Central Tax (Rate), health care services provided by a clinical establishment or an authorized medical practitioner are exempt from GST (0% Nil Rated).

However, this exemption applies strictly to diagnosis, treatment, or care for illness, injury, or deformity. Aesthetic or cosmetic surgery that is not reconstructive is taxable at 18% GST.

What to Include in a Clinic OPD Receipt

• Doctor's Name & Medical Registration Number (MCI / State Medical Council).
• Clinic Name, OPD Address, and Contact Number.
• Patient Details: Full Name, Age, Gender, Patient ID (UHID).
• Date and Time of Consultation.
• Itemized Services: Consultation Fee, Diagnostic Tests (ECG/Blood), Minor Procedure.
• Medicine Charges (Note: Sale of medicines from an attached pharmacy is taxable at 5% or 12% GST).

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