Residential care services for the elderly and disabled - 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) 613 Group 99932 Residential care services for the elderly and disabled 614 999321 Residential health-care services other than by hospitals 615 999322 Residential care services for the elderly and persons with disabilities Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99932 - Residential care services for the elderly and disabled 999321 - Residential health-care services other than by hospitals This service code includes: i. combined accommodation and medical services provided without the supervision of a medical doctor located on the premises 999322 - Residential care services for the elderly and persons with disabilities This service code includes: i. round-the-clock care services by residential institutions for elderly persons ii. round-the-clock care services by residential institutions for young persons and adults with physical or intellectual disabilities, including those having disabilities in seeing, hearing or speaking