As per Notification No. 11/2017-Central Tax (Rate), Health services falling under HSN/SAC 9993 i.e for Human health and social care services, Central tax is levied at 9%. It covers the following services Inpatient services, Medical and dental services, Childbirth and related services, Nursing and Physiotherapeutic services, Ambulance services, Medical Laboratory and Diagnostic-imaging services & Blood, sperm and organ bank services.
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