This service attracts 0% GST (exempt / nil-rated). No GST is charged on the invoice, but it must still be reported in your GST returns, and input tax credit rules for exempt supplies apply.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 999311 | Inpatient services |
| 999312 | Medical and dental services |
| 999313 | Childbirth and related services |
| 999314 | Nursing and physiotherapeutic services |
| 999315 | Ambulance services |
| 999316 | Medical laboratory and diagnostic-imaging services |
| 999317 | Blood, sperm and organ bank services |
| 999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture |
| 999321 | Residential health-care services other than by hospitals |
| 999322 | Residential care services for the elderly and persons with disabilities |
| 999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse |
| 999332 | Other social services with accommodation for children |
| 999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse |
| 999334 | Other social services with accommodation for adults |
| 999341 | Vocational rehabilitation services |
| 999349 | Other social services without accommodation for the elderly and disabled n.e.c. |
| 999351 | Child day-care services |
| 999352 | Guidance and counselling services related to children n.e.c. |
| 999353 | Welfare services without accommodation |
| 999359 | Other social services without accommodation n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.