What services fall under SAC group 9993 (Human health and social care services)?

SAC group 9993 covers human health and social care services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9993".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9993

SAC Group 9993: Human health and social care services

22 service codes fall under SAC group 9993, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 22 of 22 codes

SAC codes under group 9993 — Human health and social care services
SAC Code	Description	Action
9993	Human health and social care services
999311	Inpatient services
999312	Medical and dental 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
999331	Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332	Other social services with accommodation for children
999333	Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334	Other social services with accommodation for adults
999341	Vocational rehabilitation services
999349	Other social services without accommodation for the elderly and disabled nowhere else classified
999351	Child day-care services
999352	Guidance and counseling services nowhere else classified related to children
999353	Welfare services without accommodation
999359	Other social services without accommodation nowhere else classified

About SAC Group 9993 (Human health and social care services)

SAC (Service Accounting Code) group 9993 covers human health and social care services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9993) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.