Physiotherapy given to treat an injury, illness or disability is health care by a paramedic and is exempt from GST, billed under SAC 999314. A physio bill also needs the diagnosis or condition, the referring doctor, a session count against a package, and separate charges for home visits. Supports, braces and hot packs sold to patients are taxable goods. Fitness training or wellness massage offered without a treatment purpose is not health care and falls under the 5% well-being rate.
Download this format free
Pre-filled with physiotherapy clinic sample items and fields. No sign-up.
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a physiotherapy clinic invoice needs
Condition being treated
Recording the condition, such as frozen shoulder or post-surgery knee rehab, shows the session was treatment rather than general fitness. That supports the exemption and helps the patient claim reimbursement.
Referring doctor
Many patients come on an orthopaedic surgeon's referral. Naming the doctor links the physio sessions to the prescription for insurance claims and builds a record of referral sources.
Session package and count
Clinics sell packs of 10 or 20 sessions. Showing 'session 6 of 10' on each bill tracks how much of the prepaid package remains and prevents disputes over unused sessions.
Therapist's qualification
Name the physiotherapist and their qualification, such as BPT or MPT. The exemption covers paramedics, so the person giving treatment should be visibly qualified.
Modalities used
Listing treatments such as interferential therapy, ultrasound or traction shows what the session included and helps when an insurer queries the charge.
Home visit charge
Visits at the patient's home cost more. Showing the visit charge as its own line explains the price difference and keeps it within the treatment.
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)
The health care exemption covers services provided by paramedics, not only doctors. Physiotherapy given to diagnose or treat an injury, illness, deformity or disability is treated as health care in a recognised system of medicine. A clinic doing only such treatment need not register for GST. The exemption depends on the purpose: treatment for a medical condition. Keep a short clinical note for each patient so that the purpose can be shown if the exemption is ever questioned.
Fitness and wellness sessions are taxable at 5%
Some physio clinics also run group fitness classes, sports conditioning, slimming programmes or relaxing massage for clients who have no medical complaint. These are physical well-being services under SAC group 99972, taxed at 5% without input tax credit from 22 September 2025. Bill them on a tax invoice separate from treatment. A client who starts as a rehab patient and then continues for general fitness should be moved to the taxable plan when the treatment ends.
Supports, bandages and equipment are 5% goods
Patients often buy knee braces, lumbar belts, crepe bandages, hot packs or TENS units from the clinic. Bandages under 3005 and mechano-therapy and massage apparatus under 9019 are taxed at 5% after the September 2025 cut. If the clinic is registered, these need tax invoice lines with HSN and rate. Supports used by the therapist during the session and not handed over are part of the treatment.
Prepaid packages and advance receipts
Clinics collect money upfront for session packs. For an exempt service, an advance raises no tax issue. For taxable fitness plans, GST is due when the advance is received, and the clinic should issue a receipt voucher. When a package is cancelled and refunded, a refund voucher records it. Keep exempt and taxable packages in separate ledgers so the advance treatment is clear.
Equipment you buy and cannot credit
IFT, ultrasound and traction units are medical apparatus under 9018 or 9019 and attract 5% since September 2025. Because treatment is exempt, the clinic cannot claim that tax as credit except to the extent it supplies taxable fitness services, in which case credit is split in proportion to turnover.
Common billing mistakes
✕Treating fitness classes for healthy clients as exempt physiotherapy.
✕Selling knee braces and lumbar belts without GST when the clinic is registered.
✕Not tracking session counts against prepaid packages, causing refund disputes.
✕Charging 18% on wellness massage when the rate for well-being services has been 5% since 22 September 2025.
Physiotherapy clinic GST invoice: FAQ
Is GST applicable on physiotherapy?
+
Physiotherapy to treat an injury, illness or disability is exempt health care under SAC 999314. General fitness or wellness sessions without a medical purpose are taxable at 5% without input tax credit.
Does a physiotherapist need GST registration?
+
Not if all income is from treatment. If the clinic sells supports or runs fitness classes and its aggregate turnover, including exempt fees, crosses the threshold, it must register.
What is the GST rate on knee braces and hot packs?
+
Massage and mechano-therapy apparatus under 9019 and bandages under 3005 are at 5% from 22 September 2025. Check the exact HSN of each support you stock.
Is a physiotherapy home visit taxable?
+
No. A home visit to treat a patient is still exempt health care. Show the visit charge separately so the patient understands the higher price.
Should a physio bill show the diagnosis?
+
A short description of the condition, such as lower back pain or ACL rehab, is enough. It supports the exemption, helps insurance reimbursement and keeps records straight without disclosing detailed medical history on a document the patient may share with an employer.