SAC code 999722 — Cosmetic treatment (including cosmetic or plastic surgery),
SAC · sac5%Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
Services for cosmetic and plastic surgical procedures, as well as manicuring and pedicuring treatments. This covers professional beauty and surgical enhancement services provided by clinics, salons, and beauty professionals.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 35: 35 Heading (i) Beauty and physical well-being services falling 2.5 Provided that 9997 under Group 99972. credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to [alternative rate option — see conditions in notification] |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 9997 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
surgical enhancementaesthetic surgerycosmetic procedurecosmetic surgerymanicure servicenail art servicenail carepedicure serviceplastic surgery
sibling codes
- 999711Coin-operated laundry services
- 999712Dry-cleaning services (including fur product cleaning services)
- 999713Other textile cleaning services
- 999714Pressing services
- 999715Dyeing and colouring services
- 999719Other washing, cleaning and dyeing services nowhere else classified
- 999721Hairdressing and barbers services
- 999723Physical well-being services including health club and fitness centre
- 999729Other beauty treatment services nowhere else classified
- 999731Cemeteries and cremation services
- 999732Undertaking services
- 999791Services involving commercial use or exploitation of any event
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compiled from official sources · not tax advice · verify with your tax advisor before filing