SAC code 9993 — Human health and social care services
SAC · sac5%Human health and social care services
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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 31A: 31A Heading Services provided by a clinical 2.5 The credit of input 9993 establishment by way of providing tax charged on goods and room [other than Intensive Care services used in Unit (ICU)/Critical Care Unit supplying |
source: 03/2022-Central Tax (Rate) · effective 2022-07-18 · all codes at 5%
rate history (1)
- 2017-06-28 → 2022-07-17: IGST 18% (11/2017-Central Tax (Rate))
gst calculator — pre-filled with this rate
products commonly classified here
aged care serviceschildcare servicesdiagnostic testingdisability support servicesdoctor consultationgeriatric carehome healthcarehospital servicesmedical treatmentmental health counsellingnursing carephysiotherapy servicesrehabilitation servicesvaccination servicessocial welfare assistance
more specific codes
- 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
- 999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and
- 999321Residential health-care services other than by hospitals
- 999322Residential care services for the elderly and persons with disabilities
- 999331Residential care services for children suffering from mental retardation, mental health illness
- 999332Other social services with accommodation for children
- 999333Residential care services for adults suffering from mental retardation, mental health illnesses
- 999334Other social services with accommodation for adults
- 999341Vocational rehabilitation services
- 999349Other social services without accommodation for the elderly and disabled nowhere else classifie
- 999351Child day-care services
- 999352Guidance and counseling services nowhere else classified related to children
- 999353Welfare services without accommodation
- 999359Other social services without accommodation nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
Not sure this is the right code? Try the guided finder →
compiled from official sources · not tax advice · verify with your tax advisor before filing