← HSN and SAC codes for common items · Search any code on the HSN code finder.
Hospital and doctor services is classified under SAC heading 9993. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Hospital and doctor services?
GST on Hospital and doctor services as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 9993 | When a hospital charges over ₹5,000 per day for a room (not ICU, CCU, ICCU or NICU), GST is 5% with no input tax credit. | 3/2022-CT(R), entry 31A |
| 18% | 18% | 9993 | Human health and social care services have GST at 18%. | 11/2017-CT(R), entry 31 |
| – | Nil | 9993 | No GST on health care by clinics, doctors or para-medics, or ambulance transport; but non-ICU hospital rooms above ₹5000 per day are not covered. | 4/2022-CT(R), entry 74 |
| Nil | Nil | 9993 | No GST on rehabilitation, therapy or counselling by RCI-recognised professionals at government centres, medical or educational institutions, or registered charities. | 7/2021-CT(R), entry 74A |
The GST rate on Hospital and doctor services is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9993 Human health and social care services
| Code | Description (as in the tariff) |
|---|---|
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 |
999318 | Blood, sperm and organ bank services |
999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like |
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 nowhere else classified |
999351 | Child day-care services |
999352 | Guidance and counseling services nowhere else classified related to children |
999353 | Welfare services without accommodation |
999359 | Other social services without accommodation nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Education services
9992 - Gym and fitness
9996 - Manpower supply (Labour supply)
9985 - Security services
9985 - Cleaning services
9985 - Event management
9985
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
