SAC Code 999314 -- – Nursing and Physiotherapeutic services (GST Rate Nil)

SAC Code 999314

Nursing and Physiotherapeutic services

SAC999314

Nursing and Physiotherapeutic services

Nil
IGST
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 99 -- Services
Heading: 9993
Subheading: 999314
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 999314 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
999313
Childbirth and related services
Nil
999315
Ambulance services
Nil
999316
Medical Laboratory and Diagnostic-imaging services
Nil

Frequently asked questions

What is SAC Code 999314?
SAC Code 999314 is the official Service Accounting code for Nursing and Physiotherapeutic services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999314?
SAC Code 999314 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 999314 belong to?
SAC Code 999314 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top