CGST rate on Human health and social care services [Heading 9993]

31 - Heading 9993

Description of Service (3)	Rate % (4)	Condition (5)
Human health and social care services.	9	-

[1][31A - Heading 9993

Description of Service (3)

Rate % (4)

Condition (5)

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 Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.

2.5

The credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]]

[1] Serial no inserted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Human health and social care services [Heading 9993]