9993 SAC Code: Human health & social care services
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.
Scope of SAC Code 9993
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.
Categorisation of SAC Code 9993
SAC Code 9993 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9993 | Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | 0% (Exempt) | 0% (Exempt) | Treated as part of health care services. Exemption continues. |
| 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. | 0% (Exempt) | 0% (Exempt) | Core health care and ambulance services remain fully exempt even after rate changes. |
| 999311 | Inpatient services | 0% without ITC | 0% without ITC | SAC wise tools explicitly give 0% for inpatient hospital services, aligning with the exemption for healthcare services by clinical establishments and authorised medical practitioners. Rate tables that list 18% plus Nil for FIFA related work do not change the mainstream exemption. |
| 999312 | Medical and dental services | 0% without ITC | 0% without ITC | Outpatient medical and dental treatment supplied by qualifying providers falls within the same healthcare exemption, so typical GST is 0% without ITC on exclusively used inputs. |
| 999313 | Childbirth and related services | 0% without ITC | 0% without ITC | Maternity and childbirth services are also specifically identified in healthcare SAC discussions as exempt when rendered by clinical establishments, resulting in an effective 0% GST treatment. |
| 999314 | Nursing and Physiotherapeutic services | 0% without ITC | 0% without ITC | Nursing and physio services provided as healthcare by clinical establishments or qualified practitioners fall squarely under the healthcare exemption. Case law and healthcare SAC discussions treat 999314 as exempt when it is diagnosis / treatment / care for illness or injury. |
| 999315 | Ambulance services | 0% without ITC | 0% without ITC | Patient transport by ambulance is treated as healthcare and therefore exempt (0%) when used for medical transport; multiple SAC tools list 0% for 999315. Non-medical rental of vehicles falls under transport rental SACs, not this code. |
| 999316 | Medical Laboratory and Diagnostic-imaging services | 0% without ITC | 0% without ITC | Rate schedules show 18% with a Nil sports-event line, but healthcare notifications exempt diagnosis services by clinical establishments. Tools that group healthcare SAC 9993 treat inpatient, outpatient, childbirth and diagnostics as healthcare and therefore exempt when conditions are met. |
| 999317 | Blood, sperm and organ bank services | 0% without ITC | 0% without ITC | Blood, organ and similar bank services form part of healthcare. Healthcare overviews map 999317 into the same exempt basket as other 9993 healthcare services when supplied by qualifying establishments. |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | 0% without ITC | 0% without ITC | “Healthcare service” definition covers recognised systems of medicine such as allopathy, ayurveda, homeopathy etc. So when these services meet the healthcare criteria and are supplied by eligible providers, they are exempt at an effective 0% rate. |
| 999321 | Residential health-care services other than by hospitals | 18% with ITC | 18% with ITC | SAC tables classify this under human health with a standard 18% plus a Nil sports-event proviso. Some supplies may still be exempt where they qualify as healthcare by a clinical establishment, but the generic SAC-wise rate used in most lookups is 18%. |
| 999322 | Residential care services for the elderly and persons with disabilities | 18% with ITC | 18% with ITC | Code lists show 18% as the standard rate with a Nil line only for specified football-event services. Separate charitable-activity exemptions can apply in narrow cases, but for a SAC-wise typical rate this is treated as 18%. |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | 18% with ITC | 18% with ITC | Social-care blocks under 9993 list this code at 18% with the usual Nil event-based proviso (FIFA U-17). Exemption may apply where supplied as charitable activity by qualifying entities, but the standard SAC rate is 18%. |
| 999332 | Other social services with accommodation for children | 18% with ITC | 18% with ITC | Same social-care table: 18% standard, Nil only when directly or indirectly related to the specified football event. Typical commercial / non-charitable supplies remain at 18%. |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | 18% with ITC | 18% with ITC | Listed alongside 999331–332 with the same 18% plus Nil FIFA-event structure. Charitable entities may rely on separate exemptions, but SAC-wise it is a regular 18% service. |
| 999334 | Other social services with accommodation for adults | 18% with ITC | 18% with ITC | Residual adult residential-care services; classification tables again show 18% with event-specific Nil concession only. |
| 999341 | Vocational rehabilitation services | 18% with ITC | 18% with ITC | Social-care SAC lists vocational rehabilitation at 18% with the same narrow sports-event Nil line; so the “typical” rate used in SAC tools is 18%. |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. | 18% with ITC | 18% with ITC | Non-residential elderly and disability support is also mapped to 18% with a Nil FIFA-linked concession; separate charitable exemptions may still apply on facts, but the SAC rate is 18%. |
| 999351 | Child day-care services | 18% with ITC | 18% with ITC | Code-wise tables for social services show child day-care at 18% with Nil only for the sports-event condition; day-care is not covered by the core education exemption in most interpretations. |
| 999352 | Guidance and counseling services n.e.c. related to children | 18% with ITC | 18% with ITC | Again treated as social support / welfare, distinct from exempt formal education; the standard rate is 18% with a Nil line limited to specified sports events. |
| 999353 | Welfare services without accommodation | 18% with ITC | 18% with ITC | Generic welfare services without accommodation are under the 9993 social-services cluster and are listed at 18% plus special Nil only for FIFA-event linkage. |
| 999359 | Other social services without accommodation n.e.c. | 18% with ITC | 18% with ITC | Residual category for non-residential social services; SAC-level rate overviews treat this as a standard 18% service with the same limited sports-event Nil entry. |
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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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