ServiceSAC 9993
Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal I — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | 9993 |
| Category | Health & Social Care |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), services provided by a clinical establishment by way of providing room [other than intensive care unit (icu)/critical care unit (ccu)/intensive cardiac care unit (iccu)/neo natal i classified under SAC 9993 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.