Other social services with accommodation
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)
616
Group 99933
Other social services with accommodation
617
999331
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
618
999332
Other social services with accommodation for children
619
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620
999334
Other social services with accommodatio
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youths, e.g., social services provided by orphanages, homes for children in need of protection, homes for children with emotional impairments, juvenile correction homes etc.
999333 – Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
This service code includes:
i. services provided to adults by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses
999334 – Other social services with accommodation for adults
This service code includes:
i. residential social assistance services involving round-the-clock care services to adults, e.g., social servi
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