Livestock Veterinary Services Under SAC Code 998352
Livestock Veterinary Services focus on health, disease prevention and treatment for animals kept for dairy, meat, farming or other livestock purposes. Farmers and livestock owners depend on these services to maintain herd health and avoid losses.
SAC 998352 is used when the main work relates to veterinary services for livestock health, disease control, and care It is meant for professional assignments where the service provider brings specialised skills, tools and experience to support the client’s objectives.
In practical terms, engagements under this SAC often include areas like cattle veterinary services. Using SAC 998352 for such jobs keeps the description of the service and its GST treatment aligned with the agreed scope.
Livestock Veterinary Services GST Rate for SAC Code 998352
Under GST, livestock veterinary services are classified as supply of services. The taxable value normally includes consultation fees, treatment charges, visit fees, procedure charges and any other billable veterinary services shown on the invoice.
After the September 2025 GST changes, veterinary services for animals that are billed as regular professional services are generally covered by the standard 18% slab unless a specific exemption is notified. Business recipients can claim input tax credit only where the expense clearly relates to their taxable business activity.
The table below shows the latest standard GST rate for SAC code 998352.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998352 | Veterinary services for livestock | 0% without ITC | 0% without ITC | Livestock veterinary services also indicated at 0% in specialist GST write-ups and SAC-wise veterinary tables. Typical interpretation keeps these as exempt healthcare-type services under GST 2.0 as well. |
In day to day billing, clinics and hospitals that provide livestock veterinary services should apply 18% GST on eligible services, mention SAC 998352 on tax invoices and keep clear records so that treatment charges and GST impact are easy to understand.
Explore Other SAC Codes Under 9983
SAC 998352 falls under heading 9983, which groups specialised veterinary, advertising, media and related professional services used by businesses and institutions.
The list below highlights key six-digit SAC codes under 9983.
For the 9983 group, livestock veterinary services will normally map to SAC 998352, while other codes in the heading should be used when the engagement clearly matches their own description.
Conclusion
This code is meant for livestock veterinary services where clinics, hospitals or independent vets offer focused care under a professional engagement. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps keep pet or livestock treatment billing and GST compliance straightforward.
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 does SAC code 998352 cover in GST?
SAC 998352 covers veterinary services for livestock such as cattle, buffalo, goats, pigs and poultry. It includes diagnosis, treatment, preventive care, herd health programmes and disease control work done by qualified veterinarians for farm or commercial animals.
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Does SAC 998352 include veterinary services for livestock, herd health and disease control?
Yes, individual treatment and group level health management, vaccinations, fertility services and disease control campaigns for herds and flocks all come under 998352. These services support dairy farms, poultry units and other agricultural activities that rely on healthy animals.
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What GST rate applies to livestock veterinary services under SAC 998352?
Livestock veterinary services under SAC 998352 are generally exempt from GST and treated at 0% to support agriculture and allied sectors. However, sale of animal feed, medicines or equipment is separate and may attract GST as per the relevant product HSN codes.
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Should dairy and poultry farms use SAC 998352 on veterinary invoices?
Yes, invoices issued by registered vets or clinics for livestock health services should mention SAC 998352 for clarity. This helps farms demonstrate that these are exempt veterinary services distinct from other taxable services or supplies billed to the same customer.
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Can agri-businesses claim ITC on GST paid for SAC 998352 services used for farming?
Since veterinary services for livestock are exempt, there is usually no GST charged on the service itself, so ITC does not arise. Businesses can, however, claim ITC on separately taxable inputs that are used in their core taxable operations, subject to GST rules.