99931 Human health services
Group 99931 of the SAC classification covers human health services. It sits under heading 9993 and holds 8 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9993, normally at 5% / 18%.
- Service codes8
- Rate set atHeading 9993
- GST rate5% / 18%
Group 99931 is a 5-digit service group inside its heading, inside heading 9993 (Human health and social care services).
Which code in this group is yours?An IncorpX GST advisor will confirm it, free8 SAC codes in group 99931
These are the codes you actually quote. Open one for its official description, the rate entries that reach it and a GST calculator.
GST rate for SAC 99931
The schedule sets rates at the heading, so these are the entries under heading 9993 that can reach a service in this group.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) Written for this code | Services by a clinical establishment by way of providing a room, other than an Intensive Care Unit, Critical Care Unit, Intensive Cardiac Care Unit or Neo natal Intensive Care Unit, where the room charge exceeds Rs. 5,000 per day. This is a narrow exception to the health care exemption: the room charge is taxed, while the treatment itself stays exempt. | 5% | 2.5% + 2.5% | No input tax credit |
| (ii) Residual | Human health and social care services other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Health care services by a clinical establishment, an authorised medical practitioner or para-medics. Notification 12/2017-CT(R), entry 74
- Services by way of transportation of a patient in an ambulance, other than those covered above. Notification 12/2017-CT(R), entry 74
- Services by a veterinary clinic in relation to health care of animals or birds. Notification 12/2017-CT(R), entry 46
- Services by an old age home run by the Central Government, a State Government or a registered entity, to residents aged sixty years or more, up to Rs. 25,000 per month per member. Notification 12/2017-CT(R), entry 9D
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
SAC 99931 questions
What does SAC group 99931 cover?
Group 99931 of the SAC classification covers human health services. It sits under heading 9993 and holds 8 six-digit service codes. The GST rate is set at the heading, so services here are taxed under the entries written against 9993, normally at 5% / 18%.
What is the GST rate for SAC 99931?
The rate schedule is written against heading 9993, not against the 5-digit group, so the rate for a service here comes from that heading's entries. Entries that can reach this group run from 5% to 18%, so read the descriptions to see which one matches your supply. Verify the current rate on the CBIC portal before invoicing.
Which SAC code should I quote from this group?
Pick the 6-digit code whose official description covers what you actually supply, not the closest sounding name. Every code in this group is listed below with its own page, where the official annexure text and the rate entries are set out in full.
Can I quote the 5-digit group code on an invoice?
No. Invoices and the GSTR-1 summary take either the 4-digit heading (9993) or the full 6-digit code, depending on your aggregate turnover. The 5-digit group is a level of the classification, not a reporting format.
Not sure this is the right group for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
