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GST - HSN CODE REGARING

subrahmanyam (Sr.Accounts Officer) (59 Points)

29 May 2020

Good Morning to All,

we have operating OPG - X Ray clinic . we do the service to patients OPG - X Ray's related to Dental. whereas what is HSN / SAC code of above said services and what is GST Rate ?

Regds,

Subrahmanyam

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3 Replies

Asha Kanta Sharma (Manager - Finance & Accounts) (36393 Points)
Replied 29 May 2020

HSN CODE: 9022

HSN DESCRIPTION : Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light

GST RATE : 18%

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Himanshi Garg (Ca Article) (354 Points)
Replied 29 May 2020

X Ray or and Diagnosis Services provided to patients will be covered under Health Care Services and are Exempted under Notification No 12/2017 C.T. (Rate).

SAC Code of said services is 999316- Medical Laboratory and Diagnostic-imaging services
GST Rate - NIL

Equipments that are required to do those x-rays and other diagnosis are covered under HSN 9022 attracting GST Rate 18%.

But as per my opinion you are provider of X Ray Services to the patients not the distributor of X Ray Apparatus, so there will be no GST on your Service and you will not be required to obtain GST Registration considering your Service as Health Care Services.