HSN Code | Description of Service | GST Rate |
---|---|---|
9993 |
Human health and social care services | |
99931 |
Human health services |
|
999311 |
Inpatient servicesThis service code includes: i. surgical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient ii. gynaecological and obstetrical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient iii. psychiatric services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient iv. other hospital services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient. These services comprise medical, pharmaceutical and paramedical services, rehabilitation services, nursing services and laboratory and technical services, including radiological and anaesthesiological services, etc. |
|
999312 |
Medical and dental servicesThis service code includes: i. general medical services consisting of the prevention, diagnosis and treatment by doctors of medicine of physical and/or mental diseases, such as: a. consultations b. physical check-ups, etc. Note: These services are not limited to specified or particular conditions, diseases or anatomical regions. They can be provided in general practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means. ii. consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services iii. surgical consultation services iv. treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like v. analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like) Note: These services can be provided in specialized practitioners' practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means. vi. orthodontic services, e.g., treatment of protruding teeth, crossbite, overbite, etc., including dental surgery even when given in hospitals to inpatients vii. services in the field of oral surgery viii. other specialized dental services, e.g., in the field of periodontics, paedodontics, endodontics and reconstruction ix. diagnosis and treatment services of diseases affecting the patient or aberrations in the cavity of the mouth, and services aimed at the prevention of dental diseases Note: These dental services can be delivered in health clinics, such as those attached to schools, firms, homes for the aged, etc., as well as in own consulting rooms. They cover services in the field of general dentistry, such as routine dental examinations, preventive dental care, treatment of caries, etc. This service code does not include: - childbirth services by qualified practitioners other than medical doctors, cf. 999313 - services of medical laboratories, cf. 999316 |
|
999313 |
Childbirth and related servicesThis service code includes: i. services such as supervision during pregnancy and childbirth ii. supervision of the mother after birth Note: These services are provided by qualified practitioners, other than medical doctors. This service code does not include: - gynaecological and obstetrical services provided by hospitals to inhouse patients, cf. 999311 |
|
999314 |
Nursing and Physiotherapeutic servicesThis service code includes:. i. services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children's hygiene, etc. ii. services in the field of physiotherapy, ergotherapy, occupational therapy etc. Note: These services are provided by qualified practitioners, other than medical doctors. |
|
999315 |
Ambulance servicesThis service code includes: i. services involving the transport of patients by ambulance, with or without resuscitation equipment or medical personnel |
|
999316 |
Medical Laboratory and Diagnostic-imaging servicesThis service code includes: i. analysis and testing services provided by medical laboratories ii. diagnostic-imaging services without analysis or interpretation, e.g., xray, ultrasound, magnetic resonance imaging (MRI), etc. |
|
999317 |
Blood, sperm and organ bank servicesThis service code includes: i. services provided by blood, semen, embryo, stem cells, tissue and transplant organ banks, including storing and cataloguing of available specimen, matching of donated specimen and potential recipients etc. |
|
999319 |
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.This service code includes: i. Other paramedical human health services not elsewhere classified, such as acupuncture, aroma therapy, speech therapy, homeopathy, nutrition therapy etc. Note: These services are provided by qualified practitioners, other than medical doctors. |
|
99932 |
Residential care services for the elderly and disabled |
|
999321 |
Residential health-care services other than by hospitalsThis service code includes: i. combined accommodation and medical services provided without the supervision of a medical doctor located on the premises |
|
999322 |
Residential care services for the elderly and persons with disabilitiesThis service code includes: i. round-the-clock care services by residential institutions for elderly persons ii. round-the-clock care services by residential institutions for young persons and adults with physical or intellectual disabilities, including those having disabilities in seeing, hearing or speaking |
|
99933 |
Other social services with accommodation |
|
999331 |
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuseThis service code includes: i. services provided to children by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses |
|
999332 |
Other social services with accommodation for childrenThis service code includes: i. residential social assistance services involving round-the-clock care services to children and youths, e.g., social services provided by orphanages, homes for children in need of protection, homes for children with emotional impairments, juvenile correction homes etc. |
|
999333 |
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuseThis service code includes: i. services provided to adults by facilities for alcoholism or drug addiction treatment, psychiatric convalescent homes for the emotionally disturbed, mental retardation facilities or mental health halfway houses |
|
999334 |
Other social services with accommodation for adultsThis service code includes: i. residential social assistance services involving round-the-clock care services to adults, e.g., social services provided by homes for single mothers ii. other social rehabilitation services |
|
99934 |
Social services without accommodation for the elderly and disabled |
|
999341 |
Vocational rehabilitation servicesThis service code includes: i. vocational rehabilitation services for persons with disabilities, where the social assistance component is predominant This service code does not include: - vocational rehabilitation services where the education component is predominant, cf. 9992 |
|
999349 |
Other social services without accommodation for the elderly and disabled n.e.c.This service code includes: i. old-age visiting and assistance services ii. non-residential social services, such as the provision of daytime shelter and elementary play- related teaching to children and young people with disabilities iii. invalid visiting and assistance services |
|
99935 |
Other social services without accommodation |
|
999351 |
Child day-care servicesThis service code includes: i. provision of daytime shelter and elementary play-related teaching to small children (day-care services) in nursery school |
|
999352 |
Guidance and counseling services n.e.c. related to childrenThis service code includes: i. guidance and counselling services not elsewhere classified delivered to individuals and families, generally the children's parents, in their homes or elsewhere Note: Such services may deal with behavioural, and other problems related to children, e.g., broken- home problems, school problems, development problems, prevention of cruelty to children, crisis intervention services, adoption services, etc. This service code does not include: - education-related guidance counselling for children, cf. 999299 |
|
999353 |
Welfare services without accommodationThis service code includes: i. welfare services that do not include accommodation services, such as: a. eligibility-determination services in connection with welfare aid, rent supplements and food stamps b. household budget counselling services This service code does not include: - public administration services related to welfare benefit schemes, cf. 999112 |
|
999359 |
Other social services without accommodation n.e.c.This service code includes: i. other social services not including accommodation services, such as: a. marriage guidance services including matrimonial services provided by various individuals/firms either through online or in person. b. guidance services delivered to persons on parole or probation c. social assistance services to disaster victims, refugees and immigrants, including temporary shelter services |
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