Pet Veterinary Services Under SAC Code 998351
Pet Veterinary Services focus on the health and wellbeing of pet animals such as dogs, cats and other companion pets. In daily life, pet owners visit veterinary clinics for routine check-ups, vaccinations and treatment of illness or injury.
SAC 998351 is used when the main work relates to veterinary healthcare services for pet animals and domestic companions It is meant for professional assignments where the service provider brings specialised skills, tools and knowledge to support client decisions.
In practice, projects under this SAC code often include areas like veterinary clinic services, animal healthcare services. Using SAC 998351 in such cases keeps the service description and GST classification aligned with the actual scope.
Pet Veterinary Services GST Rate for SAC Code 998351
Under GST, Pet Veterinary Services are classified as supply of services. The taxable value normally includes consultation fees, treatment charges, minor procedure fees and any other billable services provided during the visit.
After the September 2025 GST changes, veterinary services for pets and companion animals that are billed as regular professional services are also covered by the standard 18% slab, unless a specific exemption applies by notification. Pet owners who are registered under GST can claim input tax credit only when the expense is clearly linked to their taxable business activity and is not personal in nature.
The table below explains the current standard GST rate for SAC code 998351.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998351 | Veterinary services for pet animals(for health care) | 0% without ITC | 0% without ITC | Multiple veterinary-specific summaries show pet-animal healthcare under this SAC at a nil rate (0%). ITC on inputs used exclusively for exempt veterinary healthcare is not available. No change announced for this exemption in the Sept 2025 restructuring. |
For day to day billing, clinics that provide Pet Veterinary Services should apply 18% GST on eligible services, mention SAC 998351 on their tax invoices and maintain clear records so that the treatment charges and GST impact are easy to understand.
Explore Other SAC Codes Under 9983
SAC 998351 falls under heading 9983, which groups specialised technical, testing, certification, research and other professional support services used by businesses and institutions.
The list below highlights key six-digit SAC codes under 9983.
Within the 9983 group, SAC 998351 is meant for pet and companion animal care, while other codes are better suited for wider technical, testing or consulting services.
Conclusion
SAC 998351 is meant for Pet Veterinary Services where clinics, hospitals or independent vets offer medical care to pets and companion animals. These services are generally taxed at 18% under GST after the latest revision. By using SAC 998351 consistently with the correct GST rate in %, providers can keep pet treatment billing and GST compliance clear for both the clinic and the pet owner.
Important Disclaimer
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.
Frequently Asked Questions
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What is SAC code 998351 in GST for pet veterinary services?
SAC 998351 covers clinical veterinary services for companion animals like dogs, cats, birds and other pets. It includes consultation, diagnosis, treatment, minor procedures and routine health care provided by veterinary doctors, clinics and hospitals focused on pet animals.
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Does SAC 998351 cover veterinary clinic and healthcare services for pets?
Yes, clinical visits, medical treatment, vaccinations, minor surgeries and similar health services for pet animals fall under 998351. Grooming, boarding or retail sale of pet products are separate supplies and may attract different classifications and GST treatment depending on how they are billed.
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What GST rate applies to pet veterinary services under SAC 998351?
Veterinary services for pet animals under SAC 998351 are generally exempt from GST, so the applicable rate is 0%. However, any ancillary services or products supplied separately, like medicines or pet food, may still attract GST under the relevant HSN codes.
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Are grooming or boarding services also billed using SAC 998351?
Grooming, pet boarding and day-care are commercial services rather than clinical veterinary care. They are usually classified under different SAC codes and taxed at standard service rates, often 18%. Only genuine healthcare and treatment by vets is covered under 998351 exemption.
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Can registered pet clinics claim ITC on GST paid for SAC 998351 where applicable?
Since core veterinary services are exempt, ITC on inputs used exclusively for these exempt services will generally be blocked. If the clinic also provides taxable supplies, input tax may need to be apportioned between exempt and taxable activities as per GST rules.