SAC code 999312 — Medical and dental services
SAC · sac5%Medical and dental services
Medical and dental services cover professional healthcare services provided by qualified doctors, dentists, and medical practitioners for diagnosis, treatment, and prevention of diseases and dental conditions. This includes consultation fees, surgical procedures, dental treatments, and other medical interventions delivered in clinics, hospitals, or dental offices.
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
Dental checkupDental cleaningDental treatmentDoctor consultationGeneral physician servicesMedical consultationOrthodontic treatmentRoot canal treatmentSpecialist doctor feesSurgical servicesTooth extraction
sibling codes
- 999311Inpatient 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