SAC code for hospital services.
Hospital services is classified under SAC code 9993 (Human health and social care services). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
Human health and social care services cover medical and healthcare services provided to individuals, including hospital care, doctor consultations, nursing services, therapeutic treatments, and social support services for vulnerable populations. This includes preventive care, curative treatments, rehabilitation, and welfare services aimed at maintaining or improving human health and well-being.
gst rates for hospital services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. | S.No 74)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | 74A Heading Services provided by rehabilitation Nil Nil | S.No 74A)12/2017-Central Tax (Rate) as amended |
| 5% | 2.5% + 2.5% | Room rent above Rs 5,000 per day (other than ICU, CCU, ICCU or NICU) charged by a clinical establishment | S.No 31A11/2017-Central Tax (Rate) as amended by 03/2022-Central Tax (Rate) |
| 18% | 9% + 9% | Human health and social care services (most healthcare is exempt — see the exemption rows) | S.No 3111/2017-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
what changed for hospital services
- 2017-06-28 → 2022-07-17: GST 18% (11/2017-Central Tax (Rate))
also searched as
more specific codes under 9993
- 999311Inpatient services
- 999312Medical and dental services
- 999313Childbirth and related services
- 999314Nursing and physiotherapeutic services
- 999315Ambulance services
- 999316Medical laboratory and diagnostic-imaging services
- 999317Blood, sperm and organ bank services
- 999318Blood, sperm and organ bank services
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Full detail — official text, every sub-code and rate history — on the SAC 9993 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing