GST Rate for Beauty Parlour-Gyms and Healthcare Services
GST Rate for Beauty Parlour, Gyms and Healthcare Services
GST rate for all types of services 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.