Veterinary Consultancy Under SAC Code 998359

Veterinary Consultancy Services provide expert advice on animal health, farm planning, disease control and improvement of livestock productivity. These services support owners, farms and institutions in making better decisions for animal care.

SAC 998359 is used when the main work relates to specialized veterinary services and advisory support for animal 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 animal healthcare. Using SAC 998359 for such jobs keeps the description of the service and its GST treatment aligned with the agreed scope.

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998359 SAC Code GST Rate

Review old and new GST rates for Veterinary Consultancy under 998359 SAC Code.

Under GST, veterinary consultancy 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 summarises the latest standard GST rate for SAC code 998359.

SAC Code

998359

Description

Other veterinary services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

“Other veterinary services” (non-core health-care activities, grooming etc.) are generally treated as taxable at 18%. Some rate charts show 0% for all three codes, others show 18% only for this residual code; dominant interpretation is 18% for 998359 while 998351/998352 stay exempt.

In day to day billing, clinics and hospitals that provide veterinary consultancy services should apply 18% GST on eligible services, mention SAC 998359 on tax invoices and keep clear records so that treatment charges and GST impact are easy to understand.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

For the 9983 group, veterinary consultancy services will normally map to SAC 998359, while other codes in the heading should be used when the engagement clearly matches their own description.

Conclusion

This code is meant for veterinary consultancy 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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998359 and GST compliance.

What is SAC code 998359 in GST for veterinary consultancy?

SAC 998359 covers other veterinary services not covered under pet or livestock codes, such as specialist veterinary consultancy, advisory work for zoos, wildlife parks or large farms, and certain technical veterinary support services. It acts as a residual category for veterinary activities.

Does SAC 998359 cover specialised veterinary advisory and animal healthcare consulting?

Yes, specialised health management plans, disease surveillance advice, nutrition planning and technical veterinary consultancy for large institutions or commercial farms are included. These engagements are more advisory in nature rather than day to day clinical treatment at a small clinic.

What GST rate applies to veterinary consultancy under SAC 998359?

Services under SAC 998359 are generally treated as veterinary services and often enjoy exemption with an effective GST rate of 0%, similar to other veterinary SACs, unless a specific taxable component or separate commercial service is clearly carved out in the contract.

Should large farms or zoos use SAC 998359 for health-management consulting contracts?

Yes, when they engage veterinary experts for advisory and programme design rather than routine clinical visits, SAC 998359 is typically appropriate. Proper description of services on the invoice helps to support the correct tax treatment and avoid disputes during assessments or audits.

Can organisations claim ITC on GST paid for SAC 998359 services?

Where veterinary consultancy remains exempt and no GST is charged, ITC will not arise. If some elements are taxable, ITC may be available subject to normal rules, especially when those services feed into taxable business activities rather than personal or exempt outputs

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.