ServiceSAC Heading 9997
Beauty and physical well-being services falling under Group 99972 — GST rate 5%
5%GST
Condition: Effective 22-09-2025; Sl. No. 35 fully substituted. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] — without ITC
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | Heading 9997 |
| Category | Personal Care Services |
| Source notification | 15/2025 |
As per Notification 15/2025, beauty and physical well-being services falling under group 99972 classified under SAC Heading 9997 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Sl. No. 35 fully substituted. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] — without ITC.