SAC Code 997812: Medical and dental services (hospitals, clinics)
SAC code 997812 classifies medical and dental services (hospitals, clinics) under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Medical and dental services (hospitals, clinics) is GST-exempt (0%)
Medical and dental services (hospitals, clinics) is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Medical and dental services (hospitals, clinics)
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use SAC Code 997812
Use SAC code 997812 on every tax invoice for medical and dental services (hospitals, clinics). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997812
What is SAC code 997812?
SAC code 997812 classifies medical and dental services (hospitals, clinics) under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Medical and dental services (hospitals, clinics)?
Medical and dental services (hospitals, clinics) attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Medical and dental services (hospitals, clinics) exempt from GST?
Yes. Medical and dental services (hospitals, clinics) is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.