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Billing 4 August 2026 5 min read

GST on OPD billing: Bill of Supply vs Tax Invoice

Core clinical OPD is GST-exempt, but pharmacy and diagnostics aren’t. How a Bill of Supply and a Tax Invoice differ, and how OlivHealth picks the right one.

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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