Q3SAC Code 9993
Human health and social care services
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Codes under 9993
| Code | Description |
|---|---|
| 9993 11 | Inpatient services |
| 9993 12 | Medical and dental services |
| 9993 13 | Childbirth and related services |
| 9993 14 | Nursing and physiotherapeutic services |
| 9993 15 | Ambulance services |
| 9993 16 | Medical laboratory and diagnostic-imaging services |
| 9993 17 | Blood, sperm and organ bank services |
| 9993 18 | Blood, sperm and organ bank services |
| 9993 19 | Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like |
| 9993 21 | Residential health-care services other than by hospitals |
| 9993 22 | Residential care services for the elderly and persons with disabilities |
| 9993 31 | Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse |
| 9993 32 | Other social services with accommodation for children |
| 9993 33 | Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse |
| 9993 34 | Other social services with accommodation for adults |
| 9993 41 | Vocational rehabilitation services |
| 9993 49 | Other social services without accommodation for the elderly and disabled nowhere else classified |
| 9993 51 | Child day-care services |
| 9993 52 | Guidance and counseling services nowhere else classified related to children |
| 9993 53 | Welfare services without accommodation |
| 9993 59 | Other social services without accommodation nowhere else classified |
Frequently Asked Questions
What is the SAC code for human health and social care services?
The SAC code for human health and social care services is 9993.
What is the GST rate on human health and social care services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.