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Billing 4 August 2026 5 min read

GST on OPD billing: Bill of Supply vs Tax Invoice

Core clinical OPD services are GST-exempt, but pharmacy and some diagnostics are not. Here is how the two documents differ, and how OlivHealth picks the right one automatically.

One of the first things Indian clinics ask us is: “Do we charge GST on a consultation?” The short answer for core clinical care is no, and getting the paperwork right matters for a clean audit.

Two documents, one rule

Under GST, healthcare services provided by a clinical establishment are exempt. So a doctor consultation or a clinical procedure is billed on a Bill of Supply, no CGST/SGST line, because none applies.

But the moment you sell something taxable, retail pharmacy items, certain diagnostics or non-clinical services, that line carries GST, and the correct document becomes a Tax Invoice with the CGST/SGST split (or IGST for inter-state) and the relevant HSN/SAC code.

How OlivHealth handles it

Every service in your catalog carries a tax category. Exempt services produce a Bill of Supply; taxable services attach the tax rate you configured and produce a Tax Invoice, with the split, HSN/SAC and rounding computed for you. Mixed bills are resolved automatically, so front-desk staff never have to decide which document to raise.

All amounts are stored and computed in integer paise, so totals are exact, no floating-point drift across discounts, taxes and part-payments.

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