Hospitals
Hospital uniform HSN code and GST: what to put on the purchase order
Hospital procurement runs more invoice audits than most departments, so getting HSN and GST right on the purchase order matters more here than on a general staff uniform. The good news is the rule isn’t hospital-specific or complicated once you know where to look: it’s the same classification and GST logic that applies to staff and corporate uniforms generally, extended to a few garment types that are specific to a hospital order.
HSN classification follows construction, not use case
There’s no dedicated “hospital uniform” or “medical uniform” HSN code. Classification runs on whether the fabric is knitted or woven, and what the garment is:
- Knitted scrub tops and bottoms (increasingly common for comfort) fall under Chapter 61, similarly to a knitted T-shirt or polo.
- Woven scrubs, patient gowns, and lab coats fall under Chapter 62, the same chapter as a woven formal shirt or trouser. A woven lab coat classifies close to a woven jacket or coat heading within that chapter; a woven patient gown or scrub set close to the general woven-garment headings.
A single hospital order (woven lab coats, a mix of knitted and woven scrubs, woven patient gowns) can legitimately carry multiple HSN codes on one invoice for exactly this reason. Ask your supplier to itemise HSN per garment type rather than applying one blanket code to the whole purchase order.
GST: the same value-based rule, not a hospital exemption
This is the point worth stating plainly, because it surprises some procurement teams: hospital uniforms are not GST-exempt, even though many hospital services are. The garment itself is taxed the same way any other apparel is.
Since the GST rate revision effective 22 September 2025, the rule runs purely on invoiced value per piece, not on garment type or which HSN chapter it falls under:
| Invoiced value per piece | GST rate |
|---|---|
| Up to Rs. 2,500 | 5% |
| Above Rs. 2,500 | 18% |
A nursing scrub set, a patient gown, and a lab coat are all priced well under the Rs. 2,500 threshold in almost every bulk hospital order, so in practice most hospital uniform purchase orders sit at 5% across every line item. The exception worth watching is a premium lab coat or a specialised OT/isolation gown priced close to or above that line, where the rate can shift to 18% on that specific item while the rest of the order stays at 5%.
If you’re working from a rate card or empanelment agreement signed before September 2025, it’s citing the old threshold (Rs. 1,000, with a 12% slab above it) and needs updating before the next order.
What to confirm on the quotation
- HSN code stated per garment type (scrubs, patient gowns, lab coats, isolation wear), not one code for the whole order.
- Per-piece invoiced value for each line item, since that decides the GST slab.
- Confirmation the supplier is quoting against the post-September-2025 threshold, particularly on an empanelment or rate-contract relationship that predates the change.
- GST shown separately per line on the invoice, matching your hospital’s audit and empanelment documentation requirements.
How we invoice hospital uniform orders
As a hospital uniform supplier, we supply scrubs, patient wear, lab coats, and housekeeping uniforms to hospitals and diagnostic chains across India, with HSN classification and current GST stated per line item on every quotation and invoice.
- HSN itemised by garment type, not blanket-coded.
- GST calculated against the current Rs. 2,500 threshold, confirmed at quotation stage.
- Invoicing structured to match hospital procurement and audit requirements, including GeM-listed orders.
If you’re sizing a hospital uniform order and want the invoice structured correctly from the start, the form below reaches our sales team. Quotes go out within 24 hours, and we work from 50 pieces per order.