Hospital Inpatient vs Outpatient Billing: GST Exemption, Room Rent Caps, and ICU Regulations

The ₹5,000 Room Rent GST Landmark Shift

While healthcare services remain broadly exempt, effective 18th July 2022, hospital room rents (excluding ICU, CCU, ICCU, and NICU) exceeding ₹5,000 per day attract 5% GST without Input Tax Credit. Hospital billing systems must properly split accommodation charges from clinical diagnostic and surgical charges.