← All SAC groups · Search any service on the SAC code finder.
SAC group 9993 covers Human health and social care services: 21 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
999311 | Inpatient services | Nil or 5% or 18% |
999312 | Medical and dental services | Nil |
999313 | Childbirth and related services | Nil |
999314 | Nursing and physiotherapeutic services | Nil |
999315 | Ambulance services | Nil |
999316 | Medical laboratory and diagnostic-imaging services | Nil |
999317 | Blood, sperm and organ bank services | Nil |
999318 | Blood, sperm and organ bank services | Nil |
999319 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like | Nil |
999321 | Residential health-care services other than by hospitals | Nil or 5% or 18% |
999322 | Residential care services for the elderly and persons with disabilities | Nil or 5% or 18% |
999331 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | 18% |
999332 | Other social services with accommodation for children | 18% |
999333 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | 18% |
999334 | Other social services with accommodation for adults | 18% |
999341 | Vocational rehabilitation services | Nil or 5% or 18% |
999349 | Other social services without accommodation for the elderly and disabled nowhere else classified | 18% |
999351 | Child day-care services | 18% |
999352 | Guidance and counseling services nowhere else classified related to children | 18% |
999353 | Welfare services without accommodation | 18% |
999359 | Other social services without accommodation nowhere else classified | 18% |
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.
