SAC code 999311 — Inpatient services
SAC · sac5%Inpatient services
Medical and healthcare services provided to patients who are admitted and stay overnight or longer in a hospital or medical facility. This includes room charges, nursing care, doctor consultations, diagnostics, and treatments during the patient's stay.
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 · rate inherited from 9993 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
Hospital admissionBed occupancy chargesHospital stay servicesHospitalization chargesIn-patient treatmentIndoor healthcare servicesIndoor patient careMedical care during hospital stayPatient accommodation in hospitalPatient room rentWard bed charges
sibling codes
- 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
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