SAC code directory
SAC Code 9993: Human health and social care services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 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 etc. |
| 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 counseling services n.e.c. related to children |
| 999353 | Welfare services without accommodation |
| 999359 | Other social services without accommodation n.e.c. |
GST rate guide for these services
Health care services by clinical establishments and doctors are exempt. Other services, such as cosmetic procedures, are taxed at 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.