SAC Code 999312

Medical and dental services

Typical GST rate

0% CGST + 0% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 999312

SAC codes are always six digits and always begin with 99 — the services chapter. In 999312, the heading 9993 narrows the service group, and the final digits identify this specific service: medical and dental services

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9993

999311 — Inpatient services
999313 — Childbirth and related services
999314 — Nursing and physiotherapeutic services
999315 — Ambulance services
999316 — Medical laboratory and diagnostic-imaging services
999317 — Blood, sperm and organ bank services
999318 — Blood, sperm and organ bank services
999319 — Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
999321 — Residential health-care services other than by hospitals
999322 — Residential care services for the elderly and persons with disabilities

Frequently asked questions

Goods and services under 999312 typically attract 0% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.

Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.

Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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