Medical Tourism

As the healthcare services by doctors is Exempted in term of Notification 12/2017CT(R) .

but kindly clarify whether the 25000/- being collected from patient is in Lieu of Services (Health ) being provided by you.
If yes then it's Exempted.

it's taxable if you are supporting & facilitating hospital by giving them Patient Tthe medical treatment is given by hospital, not by you, in other words hospital is not paying you for medical treatment.

pls clarify who is raising invoice to patient.

if the invoice is raised by hospital then its 'health care services' provided by hospital to patient for an amount of 25000/- and in this case total 25000/- is exempt. The amount given by hospital to doctor 5000/- plus commission would be construed as taxable as it is Referal business (business support services).