SAC Code 997819: Diagnostic medical services (lab tests, imaging)
SAC code 997819 classifies diagnostic medical services (lab tests, imaging) 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.
Diagnostic medical services (lab tests, imaging) is GST-exempt (0%)
Diagnostic medical services (lab tests, imaging) is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Diagnostic medical services (lab tests, imaging)
- 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 997819
Use SAC code 997819 on every tax invoice for diagnostic medical services (lab tests, imaging). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 997819
What is SAC code 997819?
SAC code 997819 classifies diagnostic medical services (lab tests, imaging) under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Diagnostic medical services (lab tests, imaging)?
Diagnostic medical services (lab tests, imaging) attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Diagnostic medical services (lab tests, imaging) exempt from GST?
Yes. Diagnostic medical services (lab tests, imaging) is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.