Human health services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
604
Group 99931
Human health services
605
999311
Inpatient services
606
999312
Medical and dental services
607
999313
Childbirth and related services
608
999314
Nursing and physiotherapeutic services
609
999315
Ambulance services
610
999316
Medical laboratory and diagnostic-imaging services
611
999317
Blood, sperm and organ bank services
612
999319
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99931 – Human health services
999311 – Inpatient services
T
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ices consisting of the prevention, diagnosis and treatment by doctors of medicine of physical and/or mental diseases, such as: a. consultations b. physical check-ups, etc.
Note: These services are not limited to specified or particular conditions, diseases or anatomical regions. They can be provided in general practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means.
ii. consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services iii. surgical consultation services
iv. treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like
v. analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like)
Note: These services can be provided in specialized practitioners' practices and also delivered by outpatient clinics, at
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. 999313
– services of medical laboratories, cf. 999316
999313 – Childbirth and related services
This service code includes:
i. services such as supervision during pregnancy and childbirth
ii. supervision of the mother after birth
Note: These services are provided by qualified practitioners, other than medical doctors.
This service code does not include:
– gynaecological and obstetrical services provided by hospitals to inhouse patients, cf. 999311
999314 – Nursing and Physiotherapeutic services
This service code includes:
i. services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children's hygiene, etc.
ii. services in the field of physiotherapy, ergotherapy, occupational therapy etc.
Note: These services are provided by qualified practitioners, other than medical doctors.
999315 – Ambulance services
This service code includes:
i. services involving the transport of patien
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