SAC Code 999313 -- – Childbirth and related services (GST Rate Nil)

SAC Code 999313

Childbirth and related services

SAC999313

Childbirth and related services

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 99 -- Services
Heading: 9993
Subheading: 999313
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Supplies under SAC Code 999313 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at Nil →

Related codes from Services

999311
Inpatient services
Nil
999312
Medical and dental services
Nil
999314
Nursing and Physiotherapeutic services
Nil
999315
Ambulance services
Nil
999316
Medical Laboratory and Diagnostic-imaging services
Nil

Frequently asked questions

What is SAC Code 999313?
SAC Code 999313 is the official Service Accounting code for Childbirth and related services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999313?
SAC Code 999313 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999313 belong to?
SAC Code 999313 falls under Chapter 99 -- Services of the GST tariff.
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