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HSN Codes and GST Rates of HSN 9993

Human health and social care services

HSN Code Description of Service GST Rate

9993

Human health and social care services

99931

Human health services

999311

Inpatient services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 hospitals

This 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 disabilities

This 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 abuse

This 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 children

This 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 abuse

This 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 adults

This 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 services

This 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 services

This 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 children

This 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 accommodation

This 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


15
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).