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HSN Codes and GST Rates of HSN 999312

Medical and dental services

HSN Code Description of Service GST Rate

9993

Human health and social care services

99931

Human health services

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


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