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.

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Categorisation of SAC Code 9993

SAC Code 9993 under GST can be classified in the following ways:

SAC Code

9993

Description

Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Treated as part of health care services. Exemption continues.

SAC Code

9993

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Core health care and ambulance services remain fully exempt even after rate changes.

SAC Code

999311

Description

Inpatient services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999312

Description

Medical and dental services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999313

Description

Childbirth and related services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999314

Description

Nursing and Physiotherapeutic services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999315

Description

Ambulance services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999316

Description

Medical Laboratory and Diagnostic-imaging services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999317

Description

Blood, sperm and organ bank services

New Rate

0 %
Exempted

Old Rate

0 %

Notes

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.

SAC Code

999319

Description

Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

“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.

SAC Code

999321

Description

Residential health-care services other than by hospitals

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999322

Description

Residential care services for the elderly and persons with disabilities

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999331

Description

Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999332

Description

Other social services with accommodation for children

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999333

Description

Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999334

Description

Other social services with accommodation for adults

New Rate

18 %
Standard

Old Rate

18 %

Notes

Residual adult residential-care services; classification tables again show 18% with event-specific Nil concession only.

SAC Code

999341

Description

Vocational rehabilitation services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999349

Description

Other social services without accommodation for the elderly and disabled n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999351

Description

Child day-care services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999352

Description

Guidance and counseling services n.e.c. related to children

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999353

Description

Welfare services without accommodation

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999359

Description

Other social services without accommodation n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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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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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9993 and GST compliance.

Are cosmetic or elective surgeries taxable under SAC 9993?

Cosmetic or plastic surgeries done purely for beauty or personal appearance are generally taxable at 18% under SAC 9993. If the surgery corrects deformities, injuries or serious diseases, it is treated as health care and remains exempt, since the main purpose is medical and not cosmetic

Is physiotherapy or home nursing under SAC 9993 exempt from GST?

Physiotherapy and home nursing services provided by qualified professionals or as part of hospital care are usually treated as health care services and exempt from GST. If similar services are offered as general wellness or fitness packages, they may be taxed at 18%.

Do hospitals charge GST on room rent or treatment packages under SAC 9993?

Most in patient treatment packages, including doctor charges, medicines supplied during admission and normal room rent, are exempt as health care services. However, certain high value room rents or non medical components like cosmetic packages, food to visitors or separate luxury services may attract GST under specific rules.

Is GST charged on ambulance services under SAC 9993?

 No. Ambulance services provided by hospitals, clinical establishments and authorised service providers for transporting patients are exempt from GST under SAC 9993. This exemption applies to both emergency and non emergency patient transport, as long as the service is linked to health care.

Are diagnostic tests (X ray, blood test) under SAC 9993 GST-exempt?

Yes. Diagnostic services like blood tests, X rays, MRI, CT scan and similar medical investigations done by recognised clinical laboratories or hospitals are generally exempt from GST when they are part of health care services for a patient.

Are doctor consultation fees under SAC 9993 exempt from GST?

 Yes. Consultation fees taken by doctors, hospitals and clinics for diagnosis or treatment of illnesses are normally exempt from GST as health care services under SAC 9993. This exemption helps keep medical treatment affordable for patients. Cosmetic consultations only for beauty reasons may be treated differently

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.

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