Salon and Gym HSN Code (SAC 9997) and GST Rate
Beauty parlours, salons, barbers, spas, gyms, health clubs and yoga centres.
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- SAC code
- 9997
- GST rate
- 5%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- 18%
What is the SAC code for salon and gym?
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 |
GST rate on salon and gym
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.
Which SAC digits to write on your invoice
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 |
Sample GST invoice line for salon and gym
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 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- InsuranceSAC 9971 · Exempt or 18%
- RentSAC 9972 · Exempt or 18%
- Legal ServicesSAC 9982 · 18%
- SoftwareSAC 9983 · 18%
Related HSN codes
Products often bought, sold or invoiced together with salon and gym:
Perguntas frequentes
What is the HSN or SAC code for 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.
What is the GST rate on salon and gym?
5% without input tax credit (18% with credit before 22 September 2025).
How many digits of the salon and gym SAC code go on a GST invoice?
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.