Beauty parlours, salons, barbers, spas, gyms, health clubs and yoga centres.
Salon and Gym falls under SAC 9997.
Beauty and physical well being services are SAC group 99972. GST 2.0 cut salons, barbers, spas, gyms, health clubs and yoga centres from 18% to 5%, but without input tax credit. Products sold over the counter in a salon are goods taxed at their own rates.
| Code | Description |
|---|---|
| 999721 | Hairdressing and barbers' services |
| 999722 | Cosmetic treatment, manicure and pedicure services |
| 999723 | Physical well being services (gyms, health clubs, spas, yoga) |
| 999729 | Other beauty treatment services |
The GST rate on salon and gym is 5%. Before 22 September 2025 it was 18%. 5% without input tax credit (18% with credit before 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9997 |
| Above Rs 5 crore | 6 on every invoice | 999721, 999722, 999723 |
Here is how a line for salon and gym looks on a tax invoice within one state: 1 × service at Rs 1,500.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Salon and Gym | 9997 | 1 × service | 1,500.00 | 1,500.00 | 37.50 | 37.50 | 1,575.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 75.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with salon and gym:
Salon and Gym falls under SAC 9997: beauty parlours, salons, barbers, spas, gyms, health clubs and yoga centres. Common 6 digit codes are 999721 for hairdressing and barbers' services and 999722 for cosmetic treatment, manicure and pedicure services.
5% without input tax credit (18% with credit before 22 September 2025).
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9997 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 999721, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.