Health and wellness

GST invoice format for an IVF and fertility centre

Fertility treatment, including IUI, IVF and ICSI, is treatment of a medical condition and so exempt health care when provided by a clinical establishment. An IVF bill differs from a clinic bill because it runs by treatment cycle: stimulation, egg retrieval, lab procedures and embryo transfer, often over weeks with advances. It needs the ART Act registration number, the cycle number, the couple's details and separate lines for injectables sold to take home, which are medicines at 5%.

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Sample ivf centre invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
IVF cycle package — stimulation monitoring, egg retrieval, ICSI, embryo transfer	999312	1 CYCLE	1,50,000.00	1,50,000.00	0%
Embryo freezing and storage (first year)	999312	1 YEAR	25,000.00	25,000.00	0%
Follicular monitoring ultrasound	999316	4 NOS	1,000.00	4,000.00	0%
Ovarian stimulation injection (pre-filled pen), take-home	3004	3 PCS	4,800.00	14,400.00	5%
Taxable value				₹1,93,400.00
GST (CGST + SGST, or IGST if inter-state)				₹720.00
Invoice total				₹1,94,120.00

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

Extra fields a ivf centre invoice needs

Cycle number and stage: IVF runs in cycles. Labelling each bill with the cycle number and stage, such as stimulation or transfer, helps couples budget and reconcile payments across weeks.
ART clinic registration: Clinics must be registered under the Assisted Reproductive Technology (Regulation) Act. Printing the registration number assures patients and supports insurance claims.
Couple's names and IDs: Treatment involves both partners. Recording both names and patient IDs links the bill to both medical records.
Package inclusions: IVF packages vary. Listing what is included, such as scans, lab procedures and one transfer, avoids disputes over extra charges.
Advance received and balance: Couples pay advances before procedures. A running record of advances and balance on each bill keeps the account clear.
Embryo or gamete storage period: Storage is charged per year. Recording the storage start date and renewal date avoids lapsed storage and billing disputes.
Embryologist and lab reference: The embryologist handling eggs and embryos and the lab record number belong on procedure bills. They link the charge to the lab log, which regulators inspect and which the couple may need if they move to another centre.
Cancelled or converted cycle note: Cycles are sometimes cancelled or converted, for example from IVF to freeze-all. Recording the reason and the adjusted charge on the bill explains a refund or a reduced package and keeps the account credible.

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 ivf centre

Fertility treatment is exempt

Health care means diagnosis or treatment of illness, injury, deformity, abnormality or pregnancy. Infertility is a medical condition, and IUI, IVF, ICSI and related procedures are treatment for it. When provided by a clinical establishment or registered practitioner, they are exempt health care. Embryo freezing and storage done as part of the couple's treatment is also part of that care. A centre offering only treatment need not register for GST. Keep the doctor's notes on the indication for treatment in the file, so that the medical purpose behind each package is documented.

Medicines sold separately are 5%

Ovarian stimulation drugs are expensive and often bought by the couple to inject at home. When sold separately to take home, they are goods under HSN 3004 at 5% from 22 September 2025. When administered at the centre as part of the procedure, they are part of the exempt service. Register the pharmacy counter if aggregate turnover crosses the threshold, and keep a clear split between drugs used in procedures and drugs sold. Show the batch and expiry of each injection on the bill because these drugs are cold-chain products and couples often ask about storage.

Advances across a cycle

IVF centres collect advances at the start of a cycle. For an exempt service, advances raise no GST. If part of the advance covers medicines to be sold separately, tax on goods is due when the invoice is issued at supply. Issue receipts for each advance and a final bill that adjusts all advances, so the couple has one clear statement of the cycle.

Long-term storage after treatment

Some couples keep embryos stored for years after completing treatment. Storage that continues as part of a treatment plan for a future transfer is part of health care. Storage maintained long after treatment has ended, without any planned use in treatment, is harder to treat as health care. Keep the purpose of storage documented and review it at each renewal.

Donor and surrogacy arrangements

The ART and Surrogacy Acts restrict commercial arrangements, and payments to donors and surrogates are regulated. These payments are not the centre's own health care service. Do not bill them as part of the exempt package on the centre's invoice without legal advice, since the law limits what can be paid and how. Keep them in separate records.

Lab consumables and equipment cost

IVF labs use culture media, diagnostic kits (3822) and instruments (9018), many now at 5%. Credit cannot be claimed against exempt treatment, but the September 2025 cut lowered costs. Track lab consumables per cycle to understand true cost per cycle when setting package prices.

Common billing mistakes

Charging GST on IVF packages, which are exempt health care.
Including take-home stimulation drugs in the exempt package without tracking them as separate sales.
Billing storage renewals years after treatment without reviewing whether they remain health care.
Putting payments to donors or surrogates through the centre's invoice.
Leaving the cycle number off bills, so couples cannot match payments made across several cycles.

IVF centre GST invoice: FAQ

Is GST charged on IVF treatment?

No. IVF and other fertility treatments are exempt health care when provided by a clinical establishment.

Is embryo freezing taxable?

Freezing and storage as part of a couple's treatment is part of the exempt service.

What is the GST rate on fertility injections?

Medicines under HSN 3004 are taxed at 5% from 22 September 2025 when sold separately.

Does an IVF centre need a GST number?

Only if it has taxable supplies, such as a pharmacy counter, and aggregate turnover crosses the threshold.

What SAC code is used for IVF?

999312 for medical services, with 999316 for scans and lab tests.

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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