Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 603 Heading 9993 Human health and social care services 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
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