About SAC Code 999331
SAC Code 999331 covers Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse and attracts a GST rate of 0%. This category is exempt from GST (0% rate). This code falls under the Services sector (Professional, IT, logistics, hospitality).
How to Use SAC Code 999331 on GST Invoices
- Include the SAC code 999331 on every GST invoice for residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
- Businesses with turnover above ₹5 crore must use 6-digit SAC codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The SAC code must match the product/service description on your invoice
- Incorrect SAC codes can lead to GST notices and ITC mismatches
Related SAC Codes
- 999311 — Inpatient services
- 999312 — Medical and dental services
- 999313 — Childbirth and related services
- 999314 — Nursing and physiotherapeutic services
- 999315 — Ambulance services
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Last verified: 2026-06-26 · Source: CBIC Master Tariff