Healthcare & Medical Services SAC Codes & GST Rate
Medical, hospital, clinical, diagnostic, and healthcare support services under GST.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Healthcare & Medical Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 999311 | Hospital & clinical services | 0% (exempted) or 5–18% |
| 999312 | Medical & dental practice services | 0% (exempted) or 5–18% |
| 999313 | Veterinary services | 0% (exempted) or 5–18% |
| 999314 | Diagnostic & laboratory services | 0% (exempted) or 5–18% |
| 999315 | Ambulance transport services | 0% (exempted) or 5–18% |
| 999316 | Blood bank & organ bank services | 0% (exempted) or 5–18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Healthcare & Medical Services
A Hyderabad pathology lab invoices a patient ₹5,000 for diagnostic tests (SAC 999314). Clinical diagnostic services are GST-exempt. Invoice total: ₹5,000 (no GST). However, if the lab also provides wellness reports to a corporate (non-clinical), 18% GST may apply.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 999311
- Enter the service description matching your work
- Select GST rate: 0% (exempted) or 5–18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Healthcare & Medical Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 0% (exempted) or 5–18% split equally |
| Inter-state supply (different states) | IGST | 0% (exempted) or 5–18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Are hospital services exempt from GST?
Yes. Services provided by clinical establishments (hospitals, nursing homes, dispensaries), authorised medical practitioners, and paramedics are fully exempt from GST under Entry 74 of the GST Exemption Notification. No GST invoice is required for these exempt services.
What GST applies to diagnostic labs and pathology services?
Clinical diagnostic services (blood tests, X-rays, MRI scans) provided for medical treatment are GST-exempt (SAC 999314). However, wellness or fitness tests, cosmetic procedures, and health check packages for non-treatment purposes may attract 18% GST.
Do doctors need to register for GST?
Doctors providing clinical medical services are exempt from GST, so no registration is required for clinical practice income. However, if a doctor also earns from non-clinical consulting, speaking, or advisory work exceeding ₹20 lakh, GST registration is required for that income.
What GST rate applies to medical equipment rental?
Rental of medical equipment (ventilators, beds, diagnostic machines) for clinical use may be exempt if provided to hospitals. Equipment rental for non-clinical or commercial use attracts 18% GST under SAC 997319.
GST Invoice Guide for Doctors & Healthcare Providers
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Doctors & Healthcare Providers.
View Doctors & Healthcare Providers Invoice GuideOther Service Categories
View all →Create a Healthcare & Medical Services GST Invoice — Free
SAC code 999311 pre-filled. GST at 0% (exempted) or 5–18% calculated automatically.
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