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SAC CODE - 999312 : Medical and dental services
GST RATE ON SAC CODE - 999312 IS NIL
SAC CODE | Description |
---|---|
9993 | Human health and social care services |
99931 | Human health services |
999312 | Medical and dental services |
Services Accounting Codes (SAC Codes) 999312 is used for the Medical and dental services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Human health and social care services.
How Services Accounting Codes (SAC Codes) 999312 - is Derived?
A uniform format is followed to generate the Service Accounting Code.
The first two digits are 99 always for services.
The next two digits 93 represent the major nature of service, Human health and social care services in this case.
The next two digits 12 represent the detailed nature of service, Medical and dental services in this case.
Explanation Of SAC CODE - 999312
This service code includes:
- 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.
- consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services
- surgical consultation services
- treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like
- 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.
- orthodontic services, e.g., treatment of protruding teeth, crossbite, overbite, etc., including dental surgery even when given in hospitals to inpatients
- services in the field of oral surgery
- other specialized dental services, e.g., in the field of periodontics, paedodontics, endodontics and reconstruction
- 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 :- 999313
- services of medical laboratories :- 999316