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Salon and beauty services (Barber shop) is classified under SAC heading 9997. It is also called beauty parlour. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Salon and beauty services (Barber shop)?
GST on Salon and beauty services (Barber shop) as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 9997 | Beauty and physical well-being services have GST at 5%, with no input tax credit. | 15/2025-CT(R), entry 35(i) |
| – | 18% | 9997 | Other services like washing, cleaning, dyeing and miscellaneous services not listed elsewhere have GST at 18%. | 15/2025-CT(R), entry 35(ii) |
| Nil | Nil | 9997 | Fines or penalties paid to the government for not fulfilling a contract with it have no GST. | 12/2017-CT(R), entry 62 |
The GST rate on Salon and beauty services (Barber shop) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9997 Other services
| Code | Description (as in the tariff) |
|---|---|
999711 | Coin-operated laundry services |
999712 | Dry-cleaning services (including fur product cleaning services) |
999713 | Other textile cleaning services |
999714 | Pressing services |
999715 | Dyeing and colouring services |
999719 | Other washing, cleaning and dyeing services nowhere else classified |
999721 | Hairdressing and barbers services |
999722 | Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services |
999723 | Physical well-being services including health club and fitness centre |
999729 | Other beauty treatment services nowhere else classified |
999731 | Cemeteries and cremation services |
999732 | Undertaking services |
999791 | Services involving commercial use or exploitation of any event |
999792 | Agreeing to do an act |
999793 | Agreeing to refrain from doing an act |
999794 | Agreeing to tolerate an act |
999795 | Conduct of religious ceremonies or rituals by persons |
999799 | Other services nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Goods transport
9965 - Courier services
9968 - Construction services
9954 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
