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What is the GST rate on nursing care service

17 February 2025

what is the GST return nursing care service and HSN code please give me suggestion

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (7082 Points)
Replied 19 February 2025

For nursing care services, the GST return and HSN code details are as follows: GST Return Details 1. *GST Return Type*: GSTR-3B (Monthly/Quarterly return) 2. *GST Return Frequency*: Monthly or Quarterly, depending on your turnover HSN Code for Nursing Care Services 1. *HSN Code*: 9993 2. *Service Code*: 9993 01 (Human health services) GST Rate for Nursing Care Services 1. *GST Rate*: Exempt (As per Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017) SAC (Service Accounting Code) for Nursing Care Services 1. *SAC Code*: 9993 01 (Human health services) Please note that GST rates and regulations are subject to change, so it's essential to stay updated with the latest notifications and amendments. Additionally, you may need to obtain the following registrations: 1. *GST Registration*: Mandatory for nursing care services 2. *Clinical Establishment Registration*: As per the Clinical Establishments (Registration and Regulation) Act, 2010 Consult a tax professional or chartered accountant to ensure compliance with GST regulations and other applicable laws.

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Kartik verma (Content writer) (39 Points)
Replied 08 March 2025

Nursing care services provided by clinical establishments, authorized medical practitioners, or paramedics are exempt from GST under Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. However, if nursing services are provided by non-clinical entities (such as manpower supply agencies), they may attract 18% GST under the category of manpower supply services.

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