Health and wellness

GST invoice format for a surgical goods store

A surgical store sells consumables and devices to hospitals, clinics and home-care patients. From 22 September 2025, wadding, gauze and bandages, sterile sutures, surgical and examination gloves, clinical diapers, thermometers, medical instruments and breathing appliances are all at 5%. The invoice needs batch numbers and expiry for sterile items, sterility method, pack size, and the hospital's purchase order. Hospital sales are often large enough to need an e-way bill.

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Sample surgical store invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Absorbent gauze roll, 10 m	3005	20 ROLL	110.00	2,200.00	5%
Sterile surgical gloves size 7 (box of 50 pairs)	4015	5 BOX	1,300.00	6,500.00	5%
Absorbable sterile suture 2-0 (box of 12)	3006	2 BOX	2,400.00	4,800.00	5%
Adult clinical diapers, medium (pack of 10)	9619	10 PCK	450.00	4,500.00	5%
Nebuliser machine	9019	2 PCS	1,800.00	3,600.00	5%
Taxable value				₹21,600.00
GST (CGST + SGST, or IGST if inter-state)				₹1,080.00
Invoice total				₹22,680.00

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

Extra fields a surgical store invoice needs

Batch and expiry for sterile goods: Sterile dressings, sutures and catheters expire. Batch and expiry on the invoice let hospitals manage stock and help you trace a defective lot.
Sterilisation method: Products are sterilised by ethylene oxide or gamma radiation. Hospitals' operating theatres often ask for this on the invoice for their records.
Pack size and unit: Gloves sell by pair, box and carton; gauze by roll or pack. Stating pack size and unit stops quantity disputes when a hospital orders 'ten'.
Size or gauge: Catheters, sutures and gloves come in sizes and gauges. Printing size on each line prevents wrong-size returns.
Hospital purchase order: Hospitals pay against purchase orders. The PO reference ties your invoice to their approval and speeds payment.
Drug or device licence: Some items, like sutures and catheters, are regulated devices. Your wholesale or sale licence number on the invoice satisfies hospital vendor audits.
Delivery challan for loan instruments: Surgical stores often lend instrument sets to hospitals for a procedure. Recording the challan number for such loaned sets on the final invoice links the consumables billed to the set that was returned and keeps loaned stock out of your sales figures.

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 surgical store

A single 5% rate for most surgical consumables

Until September 2025, surgical stores dealt with a spread of rates: 12% on bandages and gloves, 18% on some instruments and thermometers. The 56th Council meeting moved wadding, gauze and bandages (3005), sterile sutures and other Note 4 pharmaceutical goods (3006), surgical and examination rubber gloves (4015), diagnostic kits (3822), clinical diapers (9619), medical instruments (9018), therapy apparatus (9019), breathing appliances (9020) and medical thermometers (9025) to 5%. Update every item, because old rates on even a few lines will cause mismatches with your suppliers' invoices.

Contraceptives and ostomy appliances are carved out

The 5% entry for heading 3006 excludes contraceptives and ostomy appliances from that particular change. Do not assume every item under 3006 moved to 5%. Check the rate on your supplier's invoice for these specific products and keep them as separate item masters. This is a frequent source of wrong rates in surgical stores that carry a broad range.

E-way bills for hospital deliveries

Supplies to hospitals are often above ₹50,000 per consignment. An e-way bill must be generated before the goods move. For short distances within the city, Part B may be filled with the vehicle number of your delivery van. Keep the e-way bill number on the invoice copy that goes with the goods. Missing e-way bills lead to detention of vehicles and penalties.

Hospitals cannot use your credit, so price inclusive

Hospitals use surgical consumables in exempt treatment and cannot claim credit. Their purchase decision is based on the tax-inclusive price. Quote tax-inclusive prices clearly and pass on the September 2025 rate cut. Government hospitals may deduct TDS at 2% on contracts above ₹2.5 lakh; track the TDS credit in your cash ledger.

Composition is unattractive for hospital suppliers

A surgical store with turnover up to ₹1.5 crore can choose composition, but then cannot charge GST or pass credit. Since many buyers are hospitals that cannot claim credit anyway, this may seem harmless, but private nursing homes with pharmacies and other dealers do want credit. Composition dealers also cannot make inter-state supplies, which rules out tenders in other states.

Home-care customers and prescriptions

Walk-in buyers of catheters, urine bags and nebulisers are often caring for a patient at home. These retail sales are B2C, so the invoice can be simplified, but HSN and rate must still be correct. For items like sutures sold to individuals, ask for a prescription and record the doctor, because many are restricted for professional use. A clear retail section on the bill keeps B2C summaries in GSTR-1 accurate.

Common billing mistakes

Billing gloves and bandages at 12% after the September 2025 cut to 5%.
Assuming contraceptives and ostomy appliances under 3006 also moved to 5%.
Sending hospital consignments over ₹50,000 without an e-way bill.
Omitting batch and expiry on sterile items, which hospitals need for audits.
Quoting tax-exclusive prices to hospitals who compare tax-inclusive costs.

Surgical store GST invoice: FAQ

What is the GST rate on surgical gloves?

Surgical and medical examination rubber gloves under HSN 4015 are taxed at 5% from 22 September 2025.

What is the GST rate on bandages and gauze?

Wadding, gauze, bandages and similar articles under 3005 are at 5% from 22 September 2025.

Are adult diapers taxed at 5%?

Clinical diapers and napkins for babies under 9619 moved to 5% from 22 September 2025. Check the exact sub-heading on your supplier's invoice.

Do I need an e-way bill for supplies to a local hospital?

Yes, if the consignment value is over ₹50,000, unless your state exempts intra-city movement. Check your state's rules.

Can a surgical store issue one invoice for items at different rates?

Yes. Each line carries its own HSN and rate. Since most surgical goods are now at 5%, the rate summary is shorter, but excluded items must still be checked.

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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