SAC Code 999321 -- – Residential health-care services other than by hospitals (GST Rate Nil)

SAC Code 999321

Residential health-care services other than by hospitals

SAC999321

Residential health-care services other than by hospitals

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 99 -- Services
Heading: 9993
Subheading: 999321
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 999321 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

999322
Residential care services for the elderly and persons with disabilitie
Nil
999311
Inpatient services
Nil
999312
Medical and dental services
Nil
999313
Childbirth and related services
Nil
999314
Nursing and Physiotherapeutic services
Nil

Frequently asked questions

What is SAC Code 999321?
SAC Code 999321 is the official Service Accounting code for Residential health-care services other than by hospitals, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999321?
SAC Code 999321 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 999321 belong to?
SAC Code 999321 falls under Chapter 99 -- Services of the GST tariff.
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