Human health services
Services Code \/ Classification (SAC)
GST
Scheme of Classification of Services
\n S.No.
\n Chapter, Section, Heading or Group
\n Service Code (Tariff)
\nService Description
\n(1)
\n(2)
\n(3)
\n(4)
\n 604
\nGroup 99931
\n\t
\nHuman health services
\n 605
\n\t
\n 999311
\nInpatient services
\n 606
\n\t
\n 999312
\nMedical and dental services
\n 607
\n\t
\n 999313
\nChildbirth and related services
\n 608
\n\t
\n 999314
\nNursing and physiotherapeutic services
\n 609
\n\t
\n 999315
\nAmbulance services
\n 610
\n\t
\n 999316
\nMedical laboratory and diagnostic-imaging services
\n 611
\n\t
\n 999317
\nBlood, sperm and organ bank services
\n 612
\n\t
\n 999319
\nOther human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
\n
\nExplanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
\n99931 – Human health services
\n999311 – Inpatient services
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 999313 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Human health servicesServices Code \/ Classification (SAC)GSTScheme 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 … Continue reading “Human health services”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8736","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8736"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8736\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 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.
\n ii. consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services iii. surgical consultation services
\n iv. treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like
\n v. analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like)
\n Note: These services can be provided in specialized practitioners' practices and also delivered by outpatient clinics, at<\/p>\n
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\n – services of medical laboratories, cf. 999316
\n999313 – Childbirth and related services
\n This service code includes:
\n i. services such as supervision during pregnancy and childbirth
\n ii. supervision of the mother after birth
\n Note: These services are provided by qualified practitioners, other than medical doctors.
\n This service code does not include:
\n – gynaecological and obstetrical services provided by hospitals to inhouse patients, cf. 999311
\n999314 – Nursing and Physiotherapeutic services
\n This service code includes:
\n 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.
\n ii. services in the field of physiotherapy, ergotherapy, occupational therapy etc.
\n Note: These services are provided by qualified practitioners, other than medical doctors.
\n999315 – Ambulance services
\n This service code includes:
\n i. services involving the transport of patien<\/p>\n
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