GST Rate for Beauty Parlour, Gyms and Healthcare Services

1 supplied in India is based on SAC Code or Services Accounting Code. Services Accounting Code is a services classification system developed by the service tax department for levy of service tax. The GST Council decided to adopt the same classification system for levy of GST. GST rate for services fall under five slabs namely 0%, 5%, 12%, 18% and 28%. Majority of the services fall under the default 18% GST rate. In this article, we look at the GST Rate for beauty Parlour, gyms and healthcare services in detail.

GST Registration for Beauty Parlour and Gyms

Beauty parlours, fitness centres and gyms having more than Rs.20 lakhs of aggregate turnover in a year (In Special Category States, Rs.10 lakhs aggregate turnover in a year) would have to obtain

GST registration. Since the supply provided by beauty parlour and gyms would fall under intra-state supply, GST registration would be required only on crossing the threshold. Also, beauty parlours, fitness centres and gyms having service tax registration would mandatorily have to complete GST migration. In case a fitness centre is involved in the supply of services and goods like selling of cosmetics, protein powders, etc., then GST registration would be mandatory if e-commerce is used for supply of goods or goods are sold to persons in other states.

SAC Code and GST Rate for Beauty Parlours

SAC Code 999721 is applicable for hairdressing and barbers services. For cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services, SAC Code 999722 is applicable. All other beauty treatment services are classified under SAC Code 999729. The GST rate applicable for hairdressing services and beauty parlour services is 18%. Check out the

GST rate for cosmetics.

SAC Code and GST Rate for Fitness Centres

SAC Code 999723 is applicable for physical well-being services, including health club & fitness centre. The GST rate applicable for fitness centres and gyms is 18%. Check out the

GST rate for fitness equipment.

SAC Code and GST Rate for HealthCare Services

The following SAC codes are applicable for healthcare services in India: SAC Code 999311 - Inpatient services SAC Code 999312 - Medical and dental services SAC Code 999313 - Childbirth and related services SAC Code 999314 - Nursing and Physiotherapeutic services SAC Code 999315 - Ambulance services SAC Code 999316 - Medical Laboratory and Diagnostic-imaging services SAC Code 999317 - Blood, sperm and organ bank services SAC Code 999319 - Other human health services including homoeopathy, Unani, Ayurveda, naturopathy, acupuncture etc. Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics is exempt from GST. Also, services provided by way of transportation of a patient in an ambulance is exempt from GST.

GST is applicable to medicines and pharmaceutical products. Hence, clinical establishments and hospitals involved in the supply of medicines and pharmaceuticals may need to obtain GST registration as well.

Back to Learn

Frequently Asked Questions

Common questions about GST Rates for Beauty Parlour, Gyms & Healthcare Services in India.

Beauty parlours, fitness centres, and gyms having an aggregate annual turnover of more than Rs. 20 lakhs (Rs. 10 lakhs in Special Category States) are required to obtain GST registration. If they were previously registered for service tax, they must complete the GST migration process.

The GST rate applicable for hairdressing and barber services is 18%. These services fall under the Services Accounting Code (SAC) 999721.

No, cosmetic treatment (including cosmetic/plastic surgery), manicuring, and pedicuring services are classified under SAC Code 999722, while other beauty treatment services fall under SAC Code 999729. However, the GST rate for all these beauty parlour services is 18%.

The GST rate applicable for physical well-being services, including health clubs and fitness centres, is 18%. These services are classified under SAC Code 999723.

Yes, healthcare services provided by a clinical establishment, an authorised medical practitioner, or para-medics are exempt from GST. Additionally, ambulance services for transportation of patients are also exempt from GST.

The article provides a list of SAC codes for different healthcare services, such as inpatient services (999311), medical and dental services (999312), childbirth and related services (999313), nursing and physiotherapeutic services (999314), ambulance services (999315), medical laboratory and diagnostic-imaging services (999316), blood, sperm and organ bank services (999317), and other human health services like homoeopathy, Unani, Ayurveda, and acupuncture (999319).

Clinical establishments and hospitals may need to obtain GST registration if they are involved in the supply of medicines and pharmaceutical products, as GST is applicable to these items, even though healthcare services are exempt.

Yes, if a fitness centre or beauty parlour uses e-commerce platforms for supplying goods like cosmetics, protein powders, or other products, GST registration would be mandatory for them, regardless of their turnover.

The article mentions that since the supply provided by beauty parlours and gyms would typically fall under intra-state supply, GST registration would be required only on crossing the threshold limit. However, if goods are sold to persons in other states, GST registration may be mandatory.

The article does not provide specific GST rates for medicines and pharmaceutical products. It only states that GST is applicable to these items, implying that clinical establishments and hospitals dealing with their supply may need to obtain GST registration.