Human health services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99931 - Human health services 999311 - Inpatient services This service code includes: i. surgical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient ii. gynaecological and obstetrical services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient iii. psychiatric services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient iv. other hospital services delivered under the direction of medical doctors to inpatients, aimed at curing, restoring and/or maintaining the health of a patient. These services comprise medical, pharmaceutical and paramedical services, rehabilitation services, nursing services and laboratory and technical services, including radiological and anaesthesiological services, etc. 999312 - Medical and dental services This service code includes: i. general medical services consisting of the prevention, diagnosis and treatment by doctors of medicine of physical and/or mental diseases, such as: a. consultations b. physical check-ups, etc. Note: These services are not limited to specified or particular conditions, diseases or anatomical regions. They can be provided in general practitioners practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means. ii. consultation services in paediatrics, gynaecology-obstetrics, neurology and psychiatry, and various medical services iii. surgical consultation services iv. treatment services in outpatients clinics, such as dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment and the like v. analysis and interpretation of medical images (x-ray, electrocardiograms, endoscopies and the like) Note: These services can be provided in specialized practitioners practices and also delivered by outpatient clinics, at home, in firms, schools etc. or by phone, Internet or other means. vi. orthodontic services, e.g., treatment of protruding teeth, crossbite, overbite, etc., including dental surgery even when given in hospitals to inpatients vii. services in the field of oral surgery viii. other specialized dental services, e.g., in the field of periodontics, paedodontics, endodontics and reconstruction ix. diagnosis and treatment services of diseases affecting the patient or aberrations in the cavity of the mouth, and services aimed at the prevention of dental diseases Note: These dental services can be delivered in health clinics, such as those attached to schools, firms, homes for the aged, etc., as well as in own consulting rooms. They cover services in the field of general dentistry, such as routine dental examinations, preventive dental care, treatment of caries, etc. This service code does not include: - childbirth services by qualified practitioners other than medical doctors, cf. 999313 - services of medical laboratories, cf. 999316 999313 - Childbirth and related services This service code includes: i. services such as supervision during pregnancy and childbirth ii. supervision of the mother after birth Note: These services are provided by qualified practitioners, other than medical doctors. This service code does not include: - gynaecological and obstetrical services provided by hospitals to inhouse patients, cf. 999311 999314 - Nursing and Physiotherapeutic services This service code i ncludes: i. services in the field of nursing care (without admission), advice and prevention for patients at home, the provision of maternity care, children s hygiene, etc. ii. services in the field of physiotherapy, ergotherapy, occupational therapy etc. Note: These services are provided by qualified practitioners, other than medical doctors. 999315 - Ambulance services This service code includes: i. services involving the transport of patients by ambulance, with or without resuscitation equipment or medical personnel 999316 - Medical Laboratory and Diagnostic-imaging services This service code includes: i. analysis and testing services provided by medical laboratories ii. diagnostic-imaging services without analysis or interpretation, e.g., xray, ultrasound, magnetic resonance imaging (MRI), etc. 999317 - Blood, sperm and organ bank services This service code includes: i. services provided by blood, semen, embryo, stem cells, tissue and transplant organ banks, including storing and cataloguing of available specimen, matching of donated specimen and potential recipients etc. 999319 - Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. This service code includes: i. Other paramedical human health services not elsewhere classified, such as acupuncture, aroma therapy, speech therapy, homeopathy, nutrition therapy etc. Note: These services are provided by qualified practitioners, other than medical doctors.