GST applicable on lab test

GST (Goods and Services Tax) is applicable on laboratory tests in India.

 Here's a clarification:

 1. GST rate: - 5% GST is applicable on laboratory tests, including diagnostic services -

However, some specific tests or services might be exempt or subject to a different GST rate

 2. Applicability: - GST is applicable on laboratory tests conducted by: - Private laboratories - Diagnostic centers - Hospitals (including government hospitals) - GST is not applicable on laboratory tests conducted by: - Government laboratories (autonomous or attached to government hospitals) - Public health laboratories

3. Inclusions: - GST is applicable on various laboratory tests, including: - Pathology tests (e.g., blood tests, urine tests) - Radiology tests (e.g., X-rays, CT scans) - Microbiology tests (e.g., culture sensitivity) - Biochemistry tests (e.g., blood sugar, lipid profile)

 4. Exemptions: - Some laboratory tests or services might be exempt from GST, such as: - Tests conducted by government laboratories - Tests specifically exempted by government notifications

Please note that GST rates and applicability may change.

Additionally, laboratory test providers should ensure compliance with GST regulations and billing requirements.

Healthcare services are exempt from GST vide Notification No. 12/2017 - Central Tax (Rate), dated June 28, 2017. Therefore, I think that pathological tests, diagnostic tests etc. should not be chargeable to GST.

Please share specific notifications, and sections in support of your contentions. Also please share the SAC code under which you are considering these services as taxable. Thanks

Healthcare services are exempt from GST vide Notification No. 12/2017 - Central Tax (Rate), dated June 28, 2017. Therefore, pathological tests, diagnostic tests, CT Scan, X-ray, MRI  etc. should not be chargeable to GST.

Laboratory tests for food items, concrete, steel, etc are chargeable to GST for sure but not those related to health.

Please find the required notification (Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017) Serial No. 74 heading 9993

Diagnostic lab tests are one of the most frequently asked GST healthcare exemption questions. Here is the definitive answer:

EXEMPT LAB SERVICES (No GST):
- Blood tests, urine analysis, culture tests
- Radiology: X-ray, MRI, CT scan, ultrasound
- ECG, echocardiography
- Pathology: biopsy, histopathology
- COVID-19 RT-PCR tests

Why exempt: These qualify as healthcare services under Notification 12/2017-CTR Entry 74 ,  services by a clinical establishment (authorized medical practitioner / clinical establishment).

KEY CONDITION: The lab must qualify as a CLINICAL ESTABLISHMENT. This means:
- A hospital, dispensary, clinic, or other institution by whatever name called
- Provides diagnostic services under supervision of authorized medical practitioner

Private standalone labs (Dr Lal PathLabs, SRL, Metropolis structure labs) DO qualify as clinical establishments and their tests are EXEMPT.

TAXABLE LAB SERVICES (18% GST):
- Forensic testing
- Food testing / product quality testing
- Environmental testing
- Research lab services to pharma companies
- Non-clinical testing services

The distinction: clinical (patient-diagnosis) purpose = exempt; non-clinical/commercial testing = taxable.

If your lab issues invoices for both exempt (diagnostic) and taxable (commercial testing) services, you are a mixed supplier and must register under GST and maintain separate records for ITC purposes.

For more on GST treatment of healthcare and medical services in 2026: [Tax Garden GST on Healthcare Guide](https://taxgarden.in/blog/gst-on-healthcare-medical-services-india-2026)