Health and wellness
Services by a veterinary clinic for the health care of animals or birds are exempt from GST, so consultations, surgery, vaccination and treatment are billed without tax under the veterinary SAC. A vet bill needs the pet's name, species, breed, age and the owner's details, plus the vet's council registration. Medicines and supplements sold to take home are taxable goods. Grooming, boarding and pet accessories are not health care and must be billed separately on a tax invoice if the clinic is registered.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Veterinary consultation — dog | 998351 | 1 VISIT | 500.00 | 500.00 | 0% |
| Anti-rabies vaccination including administration | 998351 | 1 NOS | 450.00 | 450.00 | 0% |
| Spay surgery — cat | 998351 | 1 NOS | 4,500.00 | 4,500.00 | 0% |
| Deworming tablets for dogs (strip of 4) | 3004 | 1 STRIP | 220.00 | 220.00 | 5% |
| Digital veterinary thermometer | 9025 | 1 PCS | 300.00 | 300.00 | 5% |
| Taxable value | ₹5,970.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹26.00 | ||||
| Invoice total | ₹5,996.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Tax Invoice vs Bill of Supply: Which One Should You Issue? · What Is a SAC Code and How Is It Used Under GST? · Billing for Service Businesses: Models, GST and Best Practice
The services exemption notification exempts services by a veterinary clinic in relation to health care of animals or birds. This covers consultation, diagnosis, surgery, vaccination, deworming done at the clinic and in-patient care for pets and livestock. A clinic doing only this need not register for GST. The exemption is tied to health care, so it does not extend to other services offered under the same roof.
Bathing, haircuts, nail trimming for appearance, and boarding or day care for pets are not health care. They are taxable services and need a tax invoice once the clinic is registered. A clinic that has a busy grooming or boarding business may cross the registration threshold, and exempt veterinary fees count toward aggregate turnover. Keep these services in separate ledgers from treatment.
Veterinary medicines given to the owner to administer at home are goods taxed at the medicament rate, now 5% for products under 3004. Veterinary instruments under 9018 and veterinary thermometers under 9025 are also at 5% from 22 September 2025. Medicines administered by the vet during treatment are part of the exempt service.
Many clinics sell pet food, leashes, shampoos and toys. These are retail goods with their own HSN and rates, which were not all reduced in the 2025 round. Use the rate on your supplier's invoice and keep a separate retail section on the bill so the exempt treatment lines are clearly shown.
Vets treating cattle, poultry or goats on farms provide the same exempt health care. Bills to dairy cooperatives or poultry farms should name the farm, number of animals treated and visit charge. Large farm clients are often registered businesses but cannot claim credit on an exempt supply, so no GST is shown. Mobile vet vans visiting homes or villages provide the same exempt health care as a clinic. The visit charge is part of the treatment. Fuel, vehicle and equipment costs carry GST that cannot be credited against exempt fees, so build them into visit pricing rather than adding a taxable 'travel charge' line, which would invite questions about whether part of the bill is taxable.
Pet insurance claims require an itemised bill with the pet's identification, diagnosis and treatment dates. Bills that merge treatment and grooming are often rejected. Corporate pet-care chains that run clinics, grooming and stores under one GSTIN must still keep exempt treatment separate for credit reversal under Rules 42 and 43, since credit on shared rent and software has to be apportioned to taxable sales only.
No. Services by a veterinary clinic for the health care of animals or birds are exempt from GST, so consultation, surgery and vaccination are billed without tax.
Yes. Grooming is not health care, so it is a taxable service and needs a tax invoice if the clinic is registered.
Veterinary medicaments under 3004 are taxed at 5% from 22 September 2025. Medicines used by the vet during treatment are part of the exempt service.
Veterinary services fall under group 99835, with 998351 for pet animals and 998352 for livestock. Use the code on bills even when no tax is charged.
A registered clinic can issue an invoice-cum-bill of supply listing exempt treatment lines and taxable goods lines separately, each with its own SAC or HSN and rate.
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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