Health and wellness

GST invoice format for a diabetic care store

A diabetic care store sells glucometers and test strips, insulin and pens, lancets, diabetic foods, footwear and thermometers. Since 22 September 2025, glucometers and test strips, insulin and other medicines, diabetic foods under 2106 90 91 and medical thermometers are all at 5%, which simplifies billing, but foot-care and general products still need their own HSN check. The invoice should carry batch and expiry for strips and insulin, cold-chain notes, device serial numbers and warranty.

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Sample diabetic care store invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Blood glucose meter kit	9027	1 PCS	1,100.00	1,100.00	5%
Glucose test strips (pack of 50)	9027	2 PCK	850.00	1,700.00	5%
Insulin pen cartridge 3 ml	3004	5 PCS	420.00	2,100.00	5%
Diabetic food — sugar-free high-fibre biscuits 200 g	21069091	3 PCK	120.00	360.00	5%
Digital clinical thermometer	9025	1 PCS	220.00	220.00	5%
Taxable value				₹5,480.00
GST (CGST + SGST, or IGST if inter-state)				₹274.00
Invoice total				₹5,754.00

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

Extra fields a diabetic care store invoice needs

Strip compatibility with meter model: Test strips only work with specific meters. Printing the meter model next to the strips on the bill prevents wrong purchases and returns, which are hard to accept for sealed, temperature-sensitive strips.
Batch and expiry for strips and insulin: Strips and insulin expire, and strips lose accuracy near expiry. Batch and expiry on the bill protect the customer and let you trace a faulty batch quickly when readings are reported wrong.
Cold-chain note for insulin: Insulin must be kept refrigerated. A cold-chain note on the bill, such as 'dispensed from 2–8 °C, keep refrigerated', records that you stored and handed it over correctly.
Meter serial number and warranty: Glucometers often come with lifetime or multi-year warranties. Recording the serial number and warranty terms on the invoice makes replacement claims with the manufacturer straightforward.
Prescription reference for insulin: Insulin is a prescription drug. Recording the doctor's name and prescription date with the sale meets drug sale rules and helps the customer claim reimbursement.
FSSAI licence for foods: Diabetic foods are regulated food products. Print your FSSAI registration on the invoice if you sell them, since food inspectors and buyers expect it alongside your drug licence.

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 diabetic care store

Glucometers and strips moved to 5%

The 56th GST Council meeting cut the rate on blood glucose monitoring systems (glucometers) and test strips from 12% to 5%, from 22 September 2025, whatever chapter they are classified in. Lancets and other diagnostic consumables may fall under other headings, so take your supplier's HSN. Diagnostic kits and reagents under 3822 are also at 5%. Update the rate on meters and strips in your item master so that pre-September stock is billed at the new rate.

Diabetic foods are now 5%

Diabetic foods under tariff item 2106 90 91 were among the food items moved from 12% to 5% in September 2025. Sugar-free sweets, high-fibre snacks and meal replacements labelled for diabetics may or may not fall under this item, depending on how they are made and labelled. Use the HSN the manufacturer has applied. Products that are ordinary foods with a 'sugar-free' claim may sit under a different heading at a different rate.

Insulin and oral medicines

Insulin and oral anti-diabetic drugs are medicaments under 3004 at 5% from 22 September 2025. Insulin needs cold storage and a valid drug licence to sell. Never sell insulin from stock that has been out of refrigeration; keep a temperature log for the fridge. Show the prescription reference on the invoice, as for other scheduled drugs.

Medical devices and foot care

Medical thermometers moved from 18% to 5%, and blood pressure monitors and other instruments under 9018 from 12% to 5%. Diabetic footwear, socks and creams are not in these lists; they follow their own classification. Footwear in particular has value-based rates, so check each product's HSN and price band before billing.

Composition and B2B sales

A store with turnover up to ₹1.5 crore selling to individuals can opt for composition at 1%. Stores that also supply clinics, diabetologists or corporate wellness programmes may prefer regular registration so buyers can claim credit where eligible. Supplies to hospitals for exempt treatment do not give them credit, so price those tax-inclusive. E-way bills are needed for consignments above ₹50,000.

Subscription and home delivery of strips

Many stores offer monthly strip and insulin subscriptions with home delivery. Each delivery is a supply of goods and needs its own invoice at the time of removal or delivery, even when the customer prepaid for three months. For goods, an advance does not trigger GST; tax is charged on each delivery's invoice. Delivery charges billed with the goods follow the goods' 5% rate as part of a composite supply. A clear subscription statement showing deliveries made and balance left avoids disputes.

Common billing mistakes

Billing glucometers and strips at 12% after 22 September 2025.
Treating every sugar-free product as a diabetic food under 2106 90 91 without checking its HSN.
Selling insulin without a cold-chain record or prescription reference.
Applying the medical device rate to diabetic footwear.
Accepting returns of strips that have left your control, which risks reselling compromised stock.

Diabetic care store GST invoice: FAQ

What is the GST rate on glucometers and test strips?

5% from 22 September 2025, down from 12%.

What is the GST rate on insulin?

Insulin is a medicament under 3004, taxed at 5% from 22 September 2025.

Are diabetic foods taxed at 5%?

Diabetic foods under 2106 90 91 are at 5% from 22 September 2025. Check that the product is classified under that item.

Is a BP monitor taxed at 5%?

Instruments under 9018 moved to 5% from 22 September 2025. Confirm the HSN on your supplier's invoice.

Is a delivery charge on strips taxed separately?

When billed with the goods, delivery is part of a composite supply and follows the principal goods' rate, so strips delivered at home carry 5% on the delivery charge too.

Sources: 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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