Human health services classification defines subcategories and inclusion/exclusion criteria for GST service coding and delivery. The Scheme of Classification of Services designates SAC 99931 as Human Health Services with subcodes identifying: 999311 Inpatient services covering hospital-based surgical, gynaecological, psychiatric and allied medical and laboratory supports under medical direction; 999312 Medical and dental services covering general and specialist consultations, outpatient treatments, medical imaging interpretation, and specialized dental care, excluding childbirth by non-doctors and laboratory services; 999313-999319 delineate childbirth by non-doctors, nursing/physiotherapy, ambulance, laboratory/imaging, blood and organ bank services, and other paramedical therapies.
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Provisions expressly mentioned in the judgment/order text.
Human health services classification defines subcategories and inclusion/exclusion criteria for GST service coding and delivery.
The Scheme of Classification of Services designates SAC 99931 as Human Health Services with subcodes identifying: 999311 Inpatient services covering hospital-based surgical, gynaecological, psychiatric and allied medical and laboratory supports under medical direction; 999312 Medical and dental services covering general and specialist consultations, outpatient treatments, medical imaging interpretation, and specialized dental care, excluding childbirth by non-doctors and laboratory services; 999313-999319 delineate childbirth by non-doctors, nursing/physiotherapy, ambulance, laboratory/imaging, blood and organ bank services, and other paramedical therapies.
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