Health and wellness

GST invoice format for a panchakarma and Ayurvedic treatment centre

Panchakarma and other Ayurvedic treatments given by a qualified vaidya to treat a disease are exempt health care, because Ayurveda is a recognised system of medicine. The same massages sold as relaxation or wellness packages are physical well-being services at 5% without credit. A panchakarma bill must therefore show the vaidya, the diagnosis or treatment purpose, the procedures by day, any in-patient stay, and medicines sold to take home, which are taxable at 5%.

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Sample panchakarma centre invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Panchakarma treatment package, 14 days (supervised by vaidya)	999312	1 PACK	42,000.00	42,000.00	0%
Vaidya consultation and nadi pariksha	999312	1 VISIT	800.00	800.00	0%
Wellness abhyanga massage, 60 minutes (non-therapeutic)	999723	2 SESSION	2,200.00	4,400.00	5%
Mahanarayan taila 200 ml, take-home	3004	1 BTL	260.00	260.00	5%
Ayurvedic kashayam tablets (bottle of 100), take-home	3004	1 BTL	320.00	320.00	5%
Taxable value				₹47,780.00
GST (CGST + SGST, or IGST if inter-state)				₹249.00
Invoice total				₹48,029.00

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

Extra fields a panchakarma centre invoice needs

Vaidya's registration: The supervising Ayurvedic doctor's registration with the state board of Indian medicine should appear on the bill. It is the core evidence that the service is treatment by an authorised practitioner rather than a spa package.
Diagnosis or treatment purpose: Record the condition treated, such as osteoarthritis or psoriasis. This links each procedure to treatment, supports the exemption and helps patients claiming AYUSH treatment under their health insurance policy.
Day-wise procedure chart: Panchakarma runs over 7 to 21 days with different procedures each day, such as abhyanga, swedana, virechana and basti. A day-wise chart attached to the bill shows exactly what was done and charged.
Stay and diet charges: In-patient centres charge for room and the special diet. Showing these as part of the treatment package, with the daily rate, explains the bill and allows the ₹5,000 room threshold to be checked.
Medicines dispensed versus sold: Oils and decoctions used during treatment are part of the service. Medicines given to take home are separate sales. Marking each line avoids taxing treatment or exempting sales by mistake.
Package type: treatment or wellness: Centres sell both medical treatment and wellness retreats. A clear package label on the bill tells everyone, including an auditor, which tax treatment applies.

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 panchakarma centre

Ayurvedic treatment by a vaidya is exempt

The health care exemption applies to diagnosis and treatment in any recognised system of medicine, and Ayurveda is one. Panchakarma given by or under a qualified vaidya to treat an illness at a clinical establishment is therefore exempt. The oils, medicines and procedures used during treatment, the stay and the prescribed diet form part of that composite service. A centre offering only such treatment need not register for GST. Keep case records, because the purpose of treatment is what separates this from a spa service.

Wellness packages are taxable at 5%

Resorts and centres also sell Ayurvedic relaxation, detox or rejuvenation packages to guests with no diagnosed condition. These are physical well-being services, now taxed at 5% without input tax credit from 22 September 2025. Bill them on a tax invoice. A centre selling both should not merge the two kinds of packages under one name; the tax department looks at substance, and a 'treatment' package sold to healthy holiday guests without clinical records is likely to be treated as wellness. Name packages clearly in your brochure and on the bill, for example 'therapeutic panchakarma (medical)' and 'wellness retreat', and train front-desk staff to sell the right one based on the vaidya's assessment.

Room charges for in-patient stay

Ayurvedic hospitals and treatment centres with in-patient stays are clinical establishments. Room charges up to ₹5,000 per day are part of the exempt treatment. Above that, the room rent attracts 5% without credit, like any other clinical establishment. Premium cottages at resort-style centres often cross this limit, so state the daily room rate in each package and apply tax where it exceeds the threshold.

Take-home medicines are 5%

Ayurvedic medicaments under 3003 and 3004, including oils, arishtas and tablets, moved from 12% to 5% from 22 September 2025. When given to the patient to continue treatment at home and charged separately, they are sales of goods at 5%. When used during the stay, they are part of the exempt treatment. Keep a separate pharmacy section on the discharge bill.

Foreign patients and export of services

Foreign nationals often visit for panchakarma. Treatment provided in India to a foreign patient is still health care in India, not an export, because the service is performed here. The exemption applies just as for Indian patients. Wellness packages sold to foreigners are taxable at 5%. Payment in foreign currency does not change this. Keep passport copies and the treatment record on file for foreign patients.

Common billing mistakes

Selling holiday detox packages as exempt treatment without any clinical records.
Ignoring the ₹5,000 room threshold for premium cottages at in-patient centres.
Charging GST on oils used during treatment as if they were separate sales.
Treating panchakarma for foreign patients as a zero-rated export.
Leaving the vaidya's registration off the bill.

Panchakarma centre GST invoice: FAQ

Is GST charged on panchakarma treatment?

No, when it is treatment of a condition by a qualified vaidya at a clinical establishment. Wellness packages without a medical purpose are taxable at 5%.

Is Ayurvedic massage at a resort exempt?

Usually not. Relaxation massages are physical well-being services taxed at 5% without credit.

What is the GST rate on Ayurvedic oils sold at discharge?

Ayurvedic medicaments under 3004 are taxed at 5% from 22 September 2025.

Is room stay at an Ayurvedic hospital taxable?

Only if the non-ICU room charge exceeds ₹5,000 per day, in which case 5% applies without credit.

Is panchakarma for a foreign patient an export?

No. The service is performed in India, so it is not an export; treatment remains exempt.

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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