Services Under SAC Code 999315
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Services GST Rate for SAC Code 999315
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
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