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SAC code 9993 is exclusively designated for healthcare services, encompassing a comprehensive range of essential services provided by hospitals, medical practitioners, and paramedics. This code plays a pivotal role in the accurate classification of healthcare services for GST purposes. It encompasses a diverse array of medical services, treatments, consultations, diagnostics, and various other healthcare-related activities, ensuring a comprehensive and efficient categorization of healthcare services within the GST framework.
Healthcare services are multifaceted and encompass a wide range of activities provided by different entities within the healthcare sector. The SAC code 9993 acts as a comprehensive identifier for these services, ensuring accurate reporting, taxation, and regulatory compliance.
By utilizing SAC code 9993, healthcare service providers and regulatory bodies can effectively classify and track various healthcare services for GST purposes. It enables the government to monitor and assess the healthcare sector’s contribution to the economy, while also facilitating streamlined taxation and reporting processes.
SAC Code 9993 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 9993 | Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | Nil |
| 9993 | Services by way of-(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;(b) services provided by way of transportation of a patient in an ambulance, other than those specified i(a) above. | Nil |
| 999311 | Inpatient services | Nil |
| 999312 | Medical and dental services | Nil |
| 999313 | Childbirth and related services | Nil |
| 999314 | Nursing and Physiotherapeutic services | Nil |
| 999315 | Ambulance services | Nil |
| 999316 | Medical Laboratory and Diagnostic-imaging services | Nil |
| 999317 | Blood, sperm and organ bank services | Nil |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | Nil |
| 999321 | Residential health-care services other than by hospitals | 18% |
| 999322 | Residential care services for the elderly and persons with disabilities | Nil |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | Nil |
| 999332 | Other social services with accommodation for children | 18% |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | Nil |
| 999334 | Other social services with accommodation for adults | 18% |
| 999341 | Vocational rehabilitation services | Nil |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | Nil |
| 999351 | Child day-care services | 18% |
| 999352 | Guidance and counseling services n.e.c. related to children | Nil |
| 999353 | Welfare services without accommodation | 18% |
| 999359 | Other social services without accommodation n.e.c. |
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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