Health and wellness

GST invoice format for a home nursing and patient care service

Nursing care given at home by qualified nurses to treat or care for a patient's illness is health care by paramedics, exempt under SAC 999314. A home nursing agency's invoice should show the nurse's qualification, the shifts worked, the patient's condition and the period. Non-medical attendants or caretakers who help with daily living are not paramedics, and that service is generally taxable. Equipment rented to the patient, such as hospital beds or concentrators, is a separate taxable rental.

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Sample home nursing service invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Registered nurse — 12-hour day shift	999314	10 SHIFT	1,800.00	18,000.00	0%
ICU-trained nurse — 24-hour shift	999314	5 SHIFT	3,500.00	17,500.00	0%
Wound dressing visit by nurse	999314	4 VISIT	600.00	2,400.00	0%
Oxygen concentrator rental (monthly)	9019	1 MONTH	4,000.00	4,000.00	5%
Taxable value				₹41,900.00
GST (CGST + SGST, or IGST if inter-state)				₹200.00
Invoice total				₹42,100.00

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

Extra fields a home nursing service invoice needs

Nurse's qualification and registration: GNM, ANM or BSc nursing qualifications and State Nursing Council registration show the service is paramedic care. This is the basis for the exemption.
Shift log: Home nursing is billed by 8, 12 or 24-hour shifts. A shift log showing dates and hours lets the family verify charges and supports staff payroll.
Patient condition and care plan: Recording the condition, such as post-surgical wound care or stroke rehabilitation, shows the service is health care and not general domestic help.
Referring hospital or doctor: Many cases come at discharge from a hospital. Naming the referring doctor links the care to treatment and helps insurance claims.
Equipment on rent: If the agency rents beds, wheelchairs or oxygen equipment, list each item, its serial number, rental period and deposit separately from nursing charges.
Attendant versus nurse: Mark each staff line as nurse or attendant. They have different rates and different tax treatment.
Deposit for rented equipment: Equipment rentals carry a refundable deposit. Recording the deposit amount, receipt number and refund terms on the invoice avoids disputes when the bed or concentrator is returned and shows the deposit was kept outside the taxable value.

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 home nursing service

Nursing by paramedics is exempt health care

The exemption for health care services covers services by paramedics, and qualified nurses are paramedics. Nursing at home, such as wound care, injections, catheter care, ventilator monitoring or post-operative care, is care for illness or injury and is exempt. An agency that employs registered nurses and supplies them to patients' homes provides this care through its staff. Keep qualification and registration records for each nurse, since they support the exemption.

Attendants and caretakers are different

A caretaker who helps an elderly person bathe, eat and move, without nursing qualification or clinical tasks, is providing personal care rather than health care by paramedics. This is generally a taxable service. Agencies that supply both nurses and attendants must bill them on separate lines and charge GST on attendant services if registered. Merging both into one 'patient care' fee risks the whole amount being treated as taxable.

Rental of medical equipment

Renting a hospital bed, wheelchair or oxygen concentrator is a supply of services by way of rental of goods, taxed at the same rate as a sale of the goods. Oxygen therapy apparatus under 9019 is at 5% from 22 September 2025. Show the deposit separately; a refundable deposit is not consideration unless it is forfeited. Rental equipment used by your nurses during care is part of the exempt service only if it is not separately charged.

Manpower supply to hospitals

Some agencies supply nurses to hospitals on contract. When the agency is paid to supply staff who work under the hospital's control, the service is manpower supply rather than health care, and it is taxable at 18%. The hospital cannot claim credit on it. Draft contracts carefully, because the line between supplying health care and supplying staff decides the tax.

Registration for agencies

An agency with only exempt nursing need not register. Adding attendants, equipment rentals or hospital staffing brings taxable income, and aggregate turnover, including exempt nursing, decides whether registration is needed. Once registered, issue invoice-cum-bills of supply showing exempt and taxable lines separately.

Advance payments and monthly billing

Families often pay a month in advance for continuous nursing. Advances for exempt services raise no tax, but advances that include attendants or rentals do: tax on the taxable part is due when the advance is received. Issue monthly invoices showing shifts actually worked, adjust the advance and refund unused amounts with a refund voucher. Clear monthly statements also help families claiming medical expense deductions.

Common billing mistakes

Billing non-medical attendants as exempt nursing.
Treating staff supplied to hospitals under the hospital's control as exempt health care.
Adding refundable equipment deposits to the taxable value.
Not keeping nurse qualification records to support the exemption.
Collecting a monthly advance for attendants without paying tax on the taxable portion when it is received.

Home nursing service GST invoice: FAQ

Is home nursing exempt from GST?

Yes, when qualified nurses provide care for illness or injury. Non-medical attendant services are generally taxable.

Is GST charged on renting an oxygen concentrator for home use?

Yes, rental of goods is taxed like a sale of the goods, so concentrators under 9019 carry 5%.

What SAC code applies to home nursing?

999314 covers nursing and physiotherapeutic services.

Is supplying nurses to hospitals exempt?

Not when it is manpower supply under the hospital's control. That is taxable at 18%.

How should an agency bill a month of continuous care?

Issue one invoice at the month end listing shifts worked by each nurse and attendant, the equipment rental, and the advance adjusted. Keep exempt and taxable lines separate.

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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