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HSN Codes and GST Rates of HSN 99931

Human health 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.


15
May
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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)).