SAC 999314 is the services accounting code for nursing and physiotherapeutic services, under heading 9993 (human health and social care services). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
SAC 999314 at a glance
| SAC (6 digits) | 999314 |
|---|---|
| Group (5 digits) | 99931 |
| Heading (4 digits) | 9993: Human health and social care services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | Nursing and physiotherapeutic services |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
Human health and social care services: 18% under 11/2017-CT(R), S. No. 31.
Rate entry for SAC 999314
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 31 | Human health and social care services | 18% | None |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 999314
Value of service ₹1,000.00. Client in your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, bill total ₹1,180.00. Client in another state (place of supply outside your state): IGST ₹180.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 999314 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9993) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999314) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9993
- SAC 999311: Inpatient services (5% or 18%)
- SAC 999312: Medical and dental services (18%)
- SAC 999313: Childbirth and related services (18%)
- SAC 999315: Ambulance services (18%)
- SAC 999316: Medical laboratory and diagnostic-imaging services (18%)
- SAC 999317: Blood, sperm and organ bank services (18%)
- SAC 999318: Blood, sperm and organ bank services (18%)
- SAC 999319: Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like (18%)
- SAC 999321: Residential health-care services other than by hospitals (18%)
- SAC 999322: Residential care services for the elderly and persons with disabilities (18%)
- SAC 999331: Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse (18%)
- SAC 999332: Other social services with accommodation for children (18%)
- SAC 999333: Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse (18%)
- SAC 999334: Other social services with accommodation for adults (18%)
- SAC 999341: Vocational rehabilitation services (18%)
- SAC 999349: Other social services without accommodation for the elderly and disabled nowhere else classified (18%)
- SAC 999351: Child day-care services (18%)
- SAC 999352: Guidance and counseling services nowhere else classified related to children (18%)
- SAC 999353: Welfare services without accommodation (18%)
- SAC 999359: Other social services without accommodation nowhere else classified (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.