Health and wellness

GST invoice format for a de-addiction and rehabilitation centre

Treatment for alcohol or drug dependence at a registered de-addiction or psychiatric facility, including medical detox, psychiatric care and supervised rehabilitation, is health care and exempt from GST. The centre's bill should show the admission period, treatment phase, the psychiatrist or medical officer, therapy sessions and family programmes. Confidentiality matters more here than in most trades, so the bill should describe services without unnecessary detail and still give insurers what they need.

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Sample de-addiction centre invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Medically supervised detox (7 days)	999311	7 DAY	3,500.00	24,500.00	0%
Residential rehabilitation programme (shared room)	999311	1 MONTH	45,000.00	45,000.00	0%
Psychiatrist review	999312	4 VISIT	1,000.00	4,000.00	0%
Family therapy session	999312	2 SESSION	1,500.00	3,000.00	0%
Taxable value				₹76,500.00
GST (CGST + SGST, or IGST if inter-state)				₹0.00
Invoice total				₹76,500.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a de-addiction centre invoice needs

Admission period and phase: Rehabilitation runs in phases such as detox, primary treatment and aftercare. Showing the phase and dates on each bill explains the changing daily charges over a long stay.
Psychiatrist or medical officer: Detox needs medical supervision. Naming the psychiatrist or medical officer shows the treatment was clinical and is needed for insurance claims under mental health cover.
Registration under mental health law: Facilities treating substance use as a mental illness must register as mental health establishments. The registration number on the bill supports the centre's standing as a clinical establishment.
Therapy sessions: Individual counselling, group therapy and family sessions are core treatment. Listing the number of each type gives the family a clear record of care delivered for the money paid.
Confidential patient reference: Use a patient number on the bill and keep the diagnosis description brief. Families may share bills with employers or insurers, and over-detailed bills can harm the patient.
Room category and daily rate: Centres offer shared and private rooms. The daily rate matters for the room-rent threshold and explains price differences between patients.
Payer details: The person paying is often a parent, spouse or employer rather than the patient. Recording the payer's name and relationship on the bill avoids confusion over who is entitled to refunds and receipts, and keeps the patient's own details minimal.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a de-addiction centre

Addiction treatment is health care

Substance use disorders are recognised medical conditions. Detox, psychiatric treatment and structured rehabilitation at a clinical establishment are diagnosis, treatment or care for an illness and are exempt. This covers the stay, food, medicines given, counselling and therapy as one composite service. The exemption depends on the centre being a genuine clinical establishment with qualified medical and mental health staff, not a lodging that merely calls itself a rehab. Daily activity schedules, attendance at therapy and medical notes should be kept so the clinical nature of the programme can be shown if questioned.

Mental health establishment registration

Under the Mental Healthcare Act, 2017, establishments providing care for mental illness, including substance use disorders, must register with the State Mental Health Authority. Registration is not a GST requirement, but it is strong evidence that the centre is a clinical establishment. Unregistered facilities have been closed in many states, and their claim to the health care exemption would be weak. Print the registration number on bills.

Room charges and the ₹5,000 threshold

Long-stay rehab centres charge monthly or daily. If a private room's charge exceeds ₹5,000 per day, the room component attracts 5% without credit, as for any clinical establishment. Premium centres often price above this. State the room charge separately within the monthly programme so the threshold can be tested day by day, and keep critical care beds, if any, exempt.

Counselling-only and wellness retreats

Counselling by a psychologist who is not part of a clinical establishment, or a retreat for stress or lifestyle without diagnosis, may not qualify as health care. If the centre runs such programmes alongside clinical treatment, bill them separately and check their taxability. Corporate wellness workshops on addiction awareness are educational or consulting services and taxable. Describe such programmes accurately in brochures so they are not confused with clinical rehabilitation.

Medicines and aftercare

Medicines used during the stay are part of treatment. Medicines given at discharge to continue at home and charged separately are goods at 5% from 22 September 2025. Aftercare sessions after discharge, when clinical, remain exempt health care.

Family contracts and instalments

Families often pay for a three-month programme in instalments, or a relative pays on behalf of the patient. The bill should name the patient by reference number and the payer separately, and show each instalment against the total programme fee. When a patient leaves early against medical advice, any refund should be recorded with a refund voucher and a revised final bill, so the family has a clear account and the centre's books show the true fee earned.

Common billing mistakes

Running an unregistered facility and assuming the health care exemption applies.
Putting detailed diagnoses on bills that families must share with employers.
Ignoring the ₹5,000 daily room threshold for premium private rooms in monthly packages.
Treating corporate addiction-awareness workshops as exempt health care.
Billing discharge medicines inside the exempt programme fee.

De-addiction centre GST invoice: FAQ

Is GST charged on rehab centre fees?

No, when treatment is given by a registered clinical establishment. Only room charges above ₹5,000 per day (non-ICU) attract 5%.

Is counselling at a rehab centre exempt?

Counselling as part of clinical treatment at the centre is exempt. Standalone wellness or corporate workshops are taxable.

What SAC code applies to a de-addiction centre?

999311 for in-patient services and 999312 for psychiatrist and therapy sessions.

Does a rehab centre need GST registration?

Not if all income is exempt. Taxable income, such as premium room rent, can require registration.

Are discharge medicines taxable?

Yes, at 5% under HSN 3004 when sold separately.

Sources: GST Council — Notification 03/2022-Central Tax (Rate), hospital room entry · GST Council — PIB press release on 56th Council rate rationalisation (3 Sep 2025) · CBIC — Tax information portal (rate and exemption notifications)

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