What is the GST rate on nursing care service

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.

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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GST on nursing care:

• Health care services by a clinical establishment, an authorised medical practitioner, or paramedics are exempt (Notf 12/2017 Sl. 74). Home nursing by qualified nurses (paramedics) is covered. SAC 9993 (human health services).

• Non-medical care (attendant or caretaker services without medical treatment) isn't health care and is taxable at 18%.

Nursing care services provided by a qualified nurse or nursing-care provider are generally treated as health-care services under GST. Where supplied by a clinical establishment, authorised medical practitioner or paramedics as part of diagnosis, treatment or care, the service is generally exempt under GST; accordingly, no GST rate or HSN code applies to that exempt supply. Nursing care supplied independently or as a non-medical personal-care service may be taxable, so the provider’s status and the exact service arrangement matter.

For GST reporting, disclose exempt nursing-care receipts under the applicable exempt-supply field in the return (typically GSTR-1 and GSTR-3B, as relevant), rather than reporting them as taxable turnover. If a service code is required for classification, healthcare services are commonly classified under SAC 9993; HSN is for goods, while services use SAC. Confirm the precise SAC and exemption treatment against the service descripttion and provider arrangement.

Correctly separating exempt healthcare receipts from taxable services is essential to return reporting and input-tax-credit calculations. Manual classification and return preparation can be difficult, while automation reduces repetitive work and leaves professional judgment in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For help streamlining these workflows, connect with us on WhatsApp https://wa.me/message/3HVOZ7HIY4ESC1.