Consultation Fees received by doctor from Insurance Company

This query is : Resolved

Gaurav (Querist)
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25 January 2024 Hi All,
Client is a Doctor, engaged in providing consultation services to Insurance companies for underwriting policy, Second opinion on critical complex cases, training to Medical Underwriter / claims assessors, and Review / Supervising of diagnostic centre.
As a doctor he was not registered under GST, however, since now services are slightly twisted but more or less remains towards medical consultation only.
He is on the panel of 3 leading medical insurance providers and one of them has asked for GST registration.
Query - The above services by and large is in nature of Consultation as medical practitioner only. Is he required to be registered under GST and levy while raising the consultation charges?
If Yes, under what head will GST be charged -
As Medical Consultant - But being a Medical Consultant it is exempt from GST, right?
As Trainer (training to Underwriters) - but it's not a full-time time and its just a part of the overall service obligation
Thanks

RAJA P M

RAJA P M (Expert)
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25 January 2024 Yes, The Consultation to insurance company is not exempt supplies. So, GST is applicable for the service.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 When a doctor reviews or provides a second opinion on medical cases for insurers, if the nature of work involves medical judgment, it continues to be a healthcare service and is exempt from GST.

If the services extend to purely non-medical consultancy (like business consulting or administrative advice to insurers), such services could attract GST.

Court rulings clarify that providing preventive or diagnostic opinions, as well as supervising diagnostic services, falls under exempt healthcare if provided by a medical professional.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 If the services are healthcare in nature (medical opinion, diagnosis, review of medical records), GST registration is not required, and GST should not be charged on invoices.

However, if the doctor also engages in non-healthcare consultancy (like training underwriting staff on generic insurance matters, or business strategy), then GST would be applicable only on the non-healthcare service head.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 September 2025 Insurance companies may request GST registration due to their internal compliance, but if all services rendered are within the “healthcare/medical consultancy” domain, GST registration remains unnecessary.
Doctors offering non-clinical, non-healthcare consultancy services must register for GST and collect tax once their aggregate taxable turnover (from all the activities) crosses ₹20 lakh (₹10 lakh in special category states) in a financial year.

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