TaxTMI 
TaxTMI 
We are a private limited company and have established center for Doctors consultation services through clinic set up by us. The promoters are Doctors and medical services are provided by qualified employed Doctors. The company raises invoice and collects fees.
what will be GST implication as same are covered in medical services.
GST on Doctor consultancy services provided by a private limited company.
07 Jul 2026 
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Healthcare service exemption may cover company-operated clinics, but mandatory State registration and the actual supply arrangement remain material.
GST exemption for healthcare services may apply where a company operates a clinic, employs qualified doctors, contracts with patients and invoices medical consultation, diagnosis or treatment in its own name. The exemption is not confined to individual doctors, but depends on the company qualifying as a clinical establishment by its activities. Infrastructure, agency, management-support and separately supplied non-healthcare services require separate GST treatment. Although clinical registration is not expressly required by the exemption notification, failure to obtain registration mandatory under State law may weaken the claim and create regulatory exposure. (AI Summary)
GST exemption for healthcare services may apply where a company operates a clinic, employs qualified doctors, contracts with patients and invoices medical consultation, diagnosis or treatment in its own name. The exemption is not confined to individual doctors, but depends on the company qualifying as a clinical establishment by its activities. Infrastructure, agency, management-support and separately supplied non-healthcare services require separate GST treatment. Although clinical registration is not expressly required by the exemption notification, failure to obtain registration mandatory under State law may weaken the claim and create regulatory exposure. (AI Summary)