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GST invoice format for a Unani dawakhana (hakim's clinic and pharmacy)

A Unani dawakhana usually combines a hakim's consultation with a pharmacy of Unani preparations. The hakim's consultation and treatment are exempt health care because Unani is a recognised system of medicine. Unani medicines such as majoon, khamira, sharbat, arq and habb are medicaments under HSN 3003 or 3004, taxed at 5% since 22 September 2025. The bill should carry the hakim's registration, the prescription reference, batch and expiry for packed medicines, and separate exempt and taxable lines.

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Sample unani dawakhana invoice

DescriptionHSN/SACQtyRate (₹)Taxable (₹)GST
Hakim consultation (nabz and diagnosis)9993121 VISIT300.00300.000%
Majoon preparation 125 g30041 JAR240.00240.005%
Sharbat preparation 500 ml30041 BTL180.00180.005%
Habb (pills) 50 nos30042 BTL120.00240.005%
Roghan (medicated oil) 100 ml30041 BTL160.00160.005%
Taxable value₹1,120.00
GST (CGST + SGST, or IGST if inter-state)₹41.00
Invoice total₹1,161.00

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

Extra fields a unani dawakhana invoice needs

Hakim's registration
Unani practitioners register with the state board of Indian medicine. The registration number on the bill supports the exemption for consultation and gives patients confidence in a field where unqualified sellers are common.
Classical name of preparation
Unani preparations have classical names such as Majoon-e-Suranjan or Khamira Marwareed. Printing the classical name with the maker identifies the exact preparation and helps when the patient returns for a refill.
Form and pack size
Majoon, khamira, sharbat, arq, habb and roghan come in different forms and weights. Recording form and pack size avoids confusion between similar-sounding products and explains price differences.
Batch and expiry
Packed Unani medicines from licensed manufacturers carry batch and expiry. Showing them on the bill supports product recalls and proves expired stock was not sold.
Prepared in-house or bought
Some dawakhanas prepare their own medicines. Indicating whether the preparation was made in-house or bought from a manufacturer matters for licensing and for how the item is classified.
Treatment course length
Hakims prescribe medicines for a course, often 15 or 40 days. The course length on the bill tells the patient when to return and explains the quantity sold.
Dietary advice reference
Hakims commonly prescribe dietary restrictions, or parhez, along with medicines. A short note or reference on the bill to the advice given helps patients follow the course and shows the medicine is part of a treatment plan.

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

Read more: HSN Codes and GST Rates for Medicines and Pharma Products · Composition Scheme Under GST: Is It Right for Your Business? · Batch and Expiry Tracking: How to Control Batch-Wise Stock

GST rules that matter for a unani dawakhana

Unani medicines are named in the 5% entry

The rate entries for headings 3003 and 3004 in the 2025 notification expressly include Ayurvedic, Unani, Siddha, homoeopathic and Bio-chemic systems medicaments. Unani medicines therefore moved from 12% to 5% from 22 September 2025. This removes the old argument over whether a traditional preparation was a medicine or something else, as long as it is made and sold as a medicament for therapeutic use. Sharbats and majoons marketed as general food or drinks, without therapeutic claims or drug licence, are a different matter and follow their own classification.

Hakim's consultation is exempt

Treatment by an authorised practitioner in a recognised system of medicine is health care. A registered hakim's consultation and treatment are exempt, and a dawakhana with only consultation income need not register. When the hakim dispenses medicines as part of a single consultation-plus-medicine fee, the whole is a composite health care service. When medicines are sold separately, they are taxable goods.

In-house preparation and licensing

Some dawakhanas prepare medicines from their own formulas. Manufacturing Unani medicines for sale requires a licence under the Drugs and Cosmetics Rules applicable to ASU drugs. A dawakhana that makes and sells medicines is also a manufacturer for GST purposes and must keep records of raw herbs bought, preparations made and sales. Raw herbs bought may carry different rates from finished medicines, so maintain input records carefully.

Registration and composition

A dawakhana with taxable medicine sales must register once aggregate turnover, including exempt consultation, crosses the goods threshold. Small dawakhanas selling only bought medicines can opt for composition at 1% up to ₹1.5 crore, issuing bills of supply without tax. Those manufacturing their own preparations can still opt in, but the manufacturer composition rate applies to their turnover. Check which rate fits your business before opting.

Selling to other dawakhanas and online

Dawakhanas sometimes supply their preparations to other shops or sell online. Sales through e-commerce operators require registration regardless of turnover, except where specific exemptions apply, and the operator may collect TCS. Supplies to other states are inter-state and need IGST, and a composition taxpayer cannot make them. Plan registration before listing products online.

Raw herbs and ingredients you buy

A dawakhana that prepares its own medicines buys dried herbs, honey, sugar, oils and jars. These carry a range of rates, some nil and some 5% or 18%, depending on their headings. Because finished Unani medicines are taxed at 5%, credit on these inputs is available against output tax, but if the dawakhana also gives free medicines in exempt consultations, credit related to that use must be reversed. Keep a simple production register linking herbs used to batches made.

Common billing mistakes

  • Billing Unani medicines at the old 12% rate after 22 September 2025.
  • Charging GST on the hakim's consultation fee.
  • Manufacturing in-house preparations for sale without an ASU drug licence.
  • Listing medicines on e-commerce sites without considering the registration requirement.
  • Leaving out batch and expiry on packed preparations.

Unani dawakhana GST invoice: FAQ

What is the GST rate on Unani medicines?

5% from 22 September 2025 under HSN 3003 or 3004, which expressly include Unani medicaments.

Is a hakim's consultation fee taxable?

No. Treatment by a registered hakim in Unani, a recognised system of medicine, is exempt health care.

Can a dawakhana use the composition scheme?

Yes, up to ₹1.5 crore turnover, but it then issues bills of supply without tax and cannot make inter-state sales.

What HSN code applies to majoon and khamira?

They are classified as Unani medicaments under HSN 3004 when packed for retail sale, or 3003 when not.

Does a dawakhana selling online need GST registration?

Sales through e-commerce operators generally require registration irrespective of turnover, so register before listing.

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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