Meaning of  Veterinary Services

Veterinary Services are towards work of a person whose job is to treat sickor injured animals, or to describe the medical treatment of animal. These are professional doctors who give medical treatment to animals. The give services for treating animals. In this article explaining GST on Veterinary services.

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What is GST Rate on Veterinary Services ? 

GST Rate on Veterinary Services  as below 

Group 99835	Veterinary services	GST Rate
998351	Veterinary services for pet animals	0 %
998352	Veterinary services for livestock	0 %
998359	Other veterinary services n.e.c.	18%

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GST Return filing due date for Veterinary Services ?

• GSTR 3 B Each Month by 20 th of next month.
• GST registration holder would have to file GSTR-1 ( based on turnover its monthly or quarterly )
• Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December.

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GST Credit ITC For Veterinary Service Provider 

A registered taxpayer can claim the credit of taxes paid by him on inward supplies if he has a valid invoice and taxes are deposited by the supplier to the Govt. The input tax credit so claim by a recipient shall be reversed if he doesn’t make payment of the amount towards the value of supply of goods or services along with tax payable thereon within a period of 180 days.

Conditions to Claim GST Credit

1. Recipient has valid tax invoice / Debit Note / Bill of Entry
2. Goods or Services are received
3. Taxes are paid to Govt. ( From Supplier side )
4. GST Return is filed

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When GST become Payable for Veterinary Services?

Earliest of the following date shall be considered as time of supply.

• When invoice is issued
• When invoice is not issued in 30 days from date of supply of service
• Date of receipt of services in books of account of service recipient

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What is SAC Code For Veterinary Services ?

SAC code for Veterinary services fall under two categories of the SAC headings. First two digits are same for all, Next two SAC code Signify as major service and last code Signify detailed nature of service.

SAC Code For Veterinary Services as below.

Group 99835	Veterinary services
998351	Veterinary services for pet animals
998352	Veterinary services for livestock
998359	Other veterinary services n.e.c.

Read GST Return Filing for Veterinary Services

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