What is SAC code for Sonography Centre. Whether Receipts from Sonography Centre is Taxable under GST or Exempt ??

Reply—Medical laboratory and diagnostic-imaging services is classified under SAC 999316. 

Since the applicant is offering Diagnostic services, they would be covered under the term “clinical establishment” for the purposes of entry no.74 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

“Services by way of health care services by a clinical establishment” are covered under entry 74 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and hence is exempted from GST.