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Drug licenceState drug controller
If you sell or stock medicines · State drug controller
Selling, stocking or distributing medicines — retail or wholesale — needs a drug licence from the state licensing authority. A retail chemist must work under a registered pharmacist; a wholesaler under a registered pharmacist or an experienced competent person.
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GST registrationCBIC · GSTN
Healthcare services are exempt; medicines and products are taxable
Required once aggregate turnover crosses the threshold — ₹40 lakh for goods and ₹20 lakh for services in most states — and in some cases from the first sale, such as most inter-state supplies of goods.
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Medical device licenceCDSCO
If you manufacture devices · CDSCO
Manufacturing medical devices needs a licence under the Medical Devices Rules 2017 — from the state authority for class A/B devices, from CDSCO for class C/D.
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Professional taxState government
In states that levy it
A state tax on professions, trades and employment, levied in states such as Maharashtra, Karnataka and West Bengal. Employers register and deduct it from salaries.
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ESI & PF registrationEPFO · ESIC
10 / 20+ employees · EPFO, ESIC
Provident fund applies from 20 employees and ESI from 10 (in notified areas). Registration is due once you cross the count, and monthly contributions follow.