Sac code 999311

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This query is : Resolved

Navodit Kumar Garg (Querist)

22 July 2018 Sir

I am having proprietorship business under healthcare Category. My clinic is based in Gurgaon and offers Ayurveda and Panchkarma treatments for wellness.

Since our clinic fall under human health and social care services so our SAC code is 999311 and this SAC code is GST Exempted.

PART 1 : GST Exemption on Health Care Services : Government has exempted Health Care Service vide Entry No. 77 of Notification no 09/2017 –Integrated Tax (Rate) date 28-06-2017 reproduced below:-
Sl No. Service Code Descriptions Of Service Rate Condition
77 Heading 9993 Services by way of
(a) health care services by a
- clinical establishment,
- an authorised medical practitioner or
- para-medics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. NIL NIL

My Query :-
In case my turnover touches Rs, 27 Lacs, do I need GST.
I understand GST is needed above 20 Lacs, but since our services are exempted in GST so do we still need to take GST for Tax compliance perspective. As, Health care services by a clinical establishment, an authorised medical practitioner or para-medics is exempt from GST

best regards
Dr. Garg
8130209189

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

24 July 2018 Please refer to Section 23(1) of the CGST Act.In case a person is engaged exclusively in providing services that is wholly exempt from tax than you are not liable for registration. Hence registration shall not be required in your case even if your receipts exceed Rs. 20 lacs.

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