Kitne Din
ServiceSAC 9993

Cosmetic / plastic surgery (not for medical reason) — GST rate 18%

18%GST
Condition: With ITC
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
SAC code9993
CategoryHealth & Social Care
Source notificationVerified (11/2017 as amended, 15/2025)

As per Notification Verified (11/2017 as amended, 15/2025), cosmetic / plastic surgery (not for medical reason) classified under SAC 9993 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: With ITC.

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Related SAC codes

9993Human health and social care services.18%9993Services provided by a clinical establishment by way of providing room…5%9993 (Chapter 99)Services by an entity registered under section 12AA (now section 12AB)…0%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.