Human Health Services The SAC code for human health services for GST is as under: SAC code 999311 – Inpatient services. SAC code 999312 – Medical and dental services. SAC code 999313 – Childbirth and related services. SAC code 999314 – Nursing and Physiotherapeutic services. SAC code 999315 – Ambulance services. SAC code 999316 – Medical Laboratory and Diagnostic-imaging services. SAC code 999317 – Blood, sperm and organ bank services. SAC code 999319 – Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. Know more about GST rate for medical equipments. Residential Care Services for the Elderly and Disabled SAC code 999321 – Residential health-care services other than by hospitals. SAC code 999322 – Residential care services for the elderly and persons with disabilities. Other Social Services with Accommodation SAC code 999331 – Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse. SAC code 999332 – Other social services with accommodation for children. SAC code 999333 – Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse. SAC code 999334 – Other social services with accommodation for adults. Social Services without Accommodation for the Elderly and Disabled SAC code 999341 – Vocational rehabilitation services. SAC code 999349 – Other social services without accommodation for the elderly and disabled. Other Social Services without Accommodation SAC code 999351 – Child day-care services. SAC code 999352 – Guidance and counseling services n.e.c. related to children. SAC code 999353 – Welfare services without accommodation. SAC code 999359 – Other social services without accommodation. GST Rate for Medical, Hospital, Doctor and Social Services Majority of the medical, hospital and doctor services are exempt from GST. Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempt from GST. Services by a veterinary clinic in relation to health care of animals or birds is also exempt from GST. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation is exempt from GST. Also, services provided by way of transportation of a patient in an ambulance is exempt from GST.