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GST - HSN CODE REGARING

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subrahmanyam

Sr.Accounts Officer

59 Points Posted on 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

Replies (3)

Quick Summary

This discussion clarifies the GST and HSN/SAC codes for OPG X-Ray services provided to dental patients. The consensus is that these services fall under healthcare, specifically Medical Laboratory and Diagnostic-imaging services (SAC 999316), and are therefore exempt from GST under Notification No 12/2017 C.T. (Rate). While the equipment used (HSN 9022) attracts an 18% GST rate, the service provided to patients is considered healthcare and not subject to GST.

Aashok Kumar Sharma

Finance/Compliance Consultant

69623 Points Posted on 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%

Himanshi Garg

Ca Article

354 Points Posted on 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.