Diagnostic imaging is exempt health care
The exemption covers health care services by a clinical establishment, and the definition of clinical establishment includes centres offering diagnostic or investigative services. An imaging centre doing scans for patients sent by doctors supplies exempt health care. This includes the scan, the contrast agent used, the films and the radiologist's report, since all are part of one service. A centre with only exempt income need not register. Tele-radiology reporting by a radiologist for a patient is also health care, even when the radiologist is in another city.
Equipment and consumables are a cost at 5%
Apparatus based on X-rays or radiation for medical use, including CT, X-ray tubes, generators and examination tables (9022), and medical instruments including ultrasound units (9018), moved from 12% to 5% from 22 September 2025. Because scan income is exempt, the centre cannot take credit for this tax. The cut directly reduces capital cost. Record equipment cost inclusive of GST in your fixed asset register, since depreciation for income tax is claimed on the full cost when credit is not taken.
Annual maintenance contracts on scanners
Scanner AMCs and CMC contracts with manufacturers are expensive and are taxable services. That tax cannot be credited and adds to running costs. Compare AMC quotes on a tax-inclusive basis. If the AMC includes spare parts, the vendor decides whether it is a composite service or a mixed supply; the rate on its invoice is its responsibility, but you should check it is consistent from year to year.
Reading services sold to other centres
Some centres earn income by reporting scans for other hospitals or diagnostic chains. When the reporting is for a patient's diagnosis, it is health care. When a centre rents out scanner time to another operator without providing any reporting or patient care, the income is a rental or business service and taxable. Keep contracts clear about which is being sold.
PCPNDT and other registrations on bills
Ultrasound centres must be registered under the PCPNDT Act and display the registration. Print the registration number on bills along with the AERB licence references for X-ray and CT if you wish. These are not GST requirements, but inspectors and insurers look for them and a bill showing them is less likely to be questioned.
Corporate health check contracts
Employers and insurers buy bulk imaging as part of health check-ups. These are still exempt when done for the employees' diagnosis or screening. Show the employer's purchase order and the employee list on the invoice. Since no tax is charged, there is no e-invoice requirement for these supplies.